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

1. The auditor of Net plc carried out an external confirmation of receivables at the year end to confirm the accuracy of total trade receivables in the balance sheet at that date. Two of the replies to the confirmations disagreed the balance.
For each of these two disagreements, select whether the disagreement would be considered as a misstatement or would not be considered as a misstatement for the purposes of evaluating the accuracy of total trade receivables in the balance sheet at the year end.
(i)Word Ltd disagreed the balance because they had made a payment two days before the year end. The auditor has confirmed that the cheque cleared the bank two days after the year end.
(ii)Red Ltd disagreed the balance because their records did not contain invoice number SI 00942. This invoice and associated goods were despatched by Net plc on the last day of the year. The auditor has verified that the despatch note and cut-off with inventory are correct.

A) (i) would be considered as misstatement and (ii) would not be considered as misstatement
B) Both (i) and (ii) would not be considered as misstatement
C) Both (i) and (ii) would be considered as misstatement
D) (i) would not be considered as misstatement and (ii) would be considered as misstatement

2. Sheraton & Co places orders by telephone. When a call is received, the person receiving the order checks that the customer's credit status supports the order and that the customer's current balance is below the maximum level and then immediately inputs the order into the system.
The risk of management fraud could increase in this case for Sheraton & Co in the presence of ___________________.

A) improved internal control system of Sheraton & Co
B) substantial increases in sales of Sheraton & Co
C) frequent changes in supplies by Sheraton & Co
D) Sheraton and Co's management incentive system based on sales done in a quarter

3. Indicate the most objective and relevant evidence in a computer environment involving fraud.

A) Computer logs.
B) Inquiries of people.
C) Physical observation.
D) Physical examination.

4. The production department of Cates Ltd is headed by Brad Hogg, whose deputy is Michael. Brad reports to the managing director, John Silver. There are several other departments namely sales and marketing, treasury, accounting, production, processing, purchasing, HR and internal audit.
Which of the following is the BEST method to make 'purchase orders' from production department?

A) Brad Hogg and Michael should make purchase orders as production needs dictate.
B) Brad Hogg and Michael should send requisition for materials as production needs dictate, but orders should be placed by the purchasing department.
C) Brad Hogg should make purchase orders, although Michael could make requisitions as production needs dictate.
D) Brad Hogg and Michael should send requisition for materials as production needs dictate but orders should be placed by the purchasing department, having been authorised by John Silver.

5. Your firm has recently been appointed as auditor to Crate Ltd for the year ending 31 October 2012. This is the first year of audit for Crate Ltd as it fell below the statutory audit exemption limits for the year ended 31 October 2011, which was the company's first period of trading.
Which of the following is NOT a matter to be considered in respect of the opening balances of Crate Ltd?

A) Ensure disclosure of lack of audit in prior year in financial statements
B) Assess whether financial statements need amendment
C) Check appropriateness of accounting policies or their consistent application from year to year
D) Check opening balances correctly brought forward

問題與答案：

問題 #1 答案： B

問題 #2 答案： D

問題 #3 答案： A

問題 #4 答案： B

問題 #5 答案： B