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最優質的 Audit & Insurance - AA 考古題

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最新的 Certified Public Accountant AA 免費考試真題:

1. New credit policies have been implemented to prevent entering any new sales order that would cause customers' accounts receivable balance to exceed average sales for any two-month period in the prior twelve month period resulting in controlled collectability. After implementation there were decreased sales and slower order entries as reported from divisional sales management. Division management contends that these are a direct result of the new credit policy constraints.
Sales management's data and information provides

A) Irrelevant argumentative information.
B) Evidence that the new credit policy is not meeting the stated corporate objective to control the collectability of new sales volume.
C) A statistically valid conclusion about the impact on customer goodwill concerning the credit policy.
D) Feedback control data on the new credit policy.

2. Hiltson Hotels is a global group of hotels. The parent company, Hiltson Holdings plc employs an internal audit function which carries out audits and investigations on the individual hotels in the group.
Which of the following could the internal audit function carry out and still operate effectively?

A) Identification of risks at the proposed Nairobi Hiltson, which is due to open in nine months' time
B) Special investigation into the profits of the New York Hiltson where the group directors suspect a fraud may have been carried out
C) Secondment to the finance department of the Edinburgh Hiltson
D) Secondment to the accounts department of the Singapore Hiltson to cover the maternity leave of the financial controller

3. Elody Gaindy was discussing about the contents of audit report produce on the audit of ABC Ltd with his friend Evie Christoffelsen. Evie informed Elody the matters on which auditors are required to report by exception such as:
Adequate accounting records of ABC Ltd have not been kept, or returns adequate for the audit have not been received from branches of ABC Ltd not visited by Elody Gaindy; or
The financial statements of ABC Ltd are not in agreement with the accounting records and returns; or
Certain disclosures of directors' remuneration of ABC Ltd specified by law are not made
Which of the following statements is not true about the audit report prepared by Elody Gaindy?

A) An unqualified opinion with modified wording has three paragraphs.
B) A one-paragraph report is generally used when the auditor is not independent.
C) More than three paragraphs in the report indicates there must be some type of qualification in the audit report.
D) A three-paragraph report ordinarily indicates there are no exceptions in the audit.

4. The auditor is subject to relevant ethical requirements. Relevant ethical requirements ordinarily comprise Parts A and B of the International Ethics Standards Board for Accountants' Code of Ethics for Professional Accountants (IESBA Code) related to an audit of financial statements together with national requirements that are more restrictive.
Interpretations of the IESBA Code of Professional Conduct are dominated by the concept of __________________.

A) Acts discreditable to the profession.
B) Compliance with standards.
C) Independence.
D) Accounting.

5. There is a risk that management may be biased in the judgements when calculating
estimated figures. The auditor must therefore approach these values with professional scepticism regarding the judgements.
The audit approach required is set out in ISA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures. Essentially, if risk assessment procedures have identified a risk of material misstatement due to accounting estimates, the auditor can respond by undertaking different methods.
To test the process that management used to calculate the provision for doubtful accounts receivable, the auditor may use all of the following methods except:

A) Looking at past experience
B) Comparing with the provision made by industry average
C) Checking the calculation
D) Considering if anything is likely to have changed the estimate this year

問題與答案：