為 Audit & Insurance - AA 題庫客戶提供跟踪服務

我們對所有購買 CPA Audit & Insurance - AA 題庫的客戶提供跟踪服務，確保 CPA Audit & Insurance - AA 考題的覆蓋率始終都在95％以上，並且提供2種 CPA Audit & Insurance - AA 考題版本供你選擇。在您購買考題後的一年內，享受免費升級考題服務，並免費提供給您最新的 CPA Audit & Insurance - AA 試題版本。

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購買後，立即下載 AA 試題 (Audit & Insurance): 成功付款後, 我們的體統將自動通過電子郵箱將你已購買的產品發送到你的郵箱。（如果在12小時內未收到，請聯繫我們，注意：不要忘記檢查你的垃圾郵件。）

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最優質的 Audit & Insurance - AA 考古題

在IT世界裡，擁有 CPA Audit & Insurance - AA 認證已成為最合適的加更簡單的方法來達到成功。這意味著，考生應努力通過考試才能獲得 Audit & Insurance - AA 認證。我們很好地體察到了你們的願望，並且為了滿足廣大考生的要求，向你們提供最好的 CPA Audit & Insurance - AA 考古題。如果你選擇了我們的 CPA Audit & Insurance - AA 考古題資料，你會覺得拿到 CPA 證書不是那麼難了。

我們網站每天給不同的考生提供 CPA Audit & Insurance - AA 考古題數不勝數，大多數考生都是利用了 Audit & Insurance - AA 培訓資料才順利通過考試的，說明我們的 CPA Audit & Insurance - AA 題庫培訓資料真起到了作用，如果你也想購買，那就不要錯過，你一定會非常滿意的。一般如果你使用 CPA Audit & Insurance - AA 針對性復習題，你可以100%通過 Audit & Insurance - AA 認證考試。

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

1. An employee of an insurance company processed a fraudulent policy loan application for an amount less than the established level requiring supervisory review. The employee then obtained the cheque and cashed it by forging the endorsement. To prevent the loan's appearance on a subsequent policyholder statement, the loan amount was transferred to a "suspense" account. Which of the following should expose this situation at the earliest date?

A) Regular reconciliation of the "suspense" account performed by an independent employee.
B) A computer report identifying unusual entries to the suspense account.
C) The use of pre-numbered checks which are periodically accounted for.
D) An annual internal audit.

2. Deteriora Ltd has recently started up the audit of a new client, Thatch plc. The auditor has identified that Thatch plc has few employees in its accounting department.
Which of the following is the MOST appropriate approach that should be used by Deteriora Ltd under this circumstance?

A) Substantive procedures only
B) Tests of control only
C) A mix of tests of control and substantive procedures
D) No test is required

3. Auditors seek written representations from management to support oral representations that have been made during the course of the audit.
Which of the following would require a written representation in relation to a statutory audit?
(i)The directors have fulfilled their responsibility for the preparation of the financial statements (ii)The accounting policies selected and applied by management are appropriate
(iii) A material item, subject to management judgement, for which no other evidence could
reasonably be expected to exist

A) (i) and (iiii) only
B) (ii) only
C) (i) only
D) (ii) and (iii) only

4. Michael Gove audited the financial statement of Barays Co in the year 2010-11. Recently Barays Co have brought some changes in their reporting system. While auditing, Michael Gove evaluates the effect of a change in accounting principles of Barays Co.
What will be the basis of evaluating the materiality of the change?

A) Whatever basis Michael Gove considers appropriate.
B) Compare the change with the prior years presented.
C) Check the current year effect of the change.
D) The effect of the change on total assets.

5. 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.

問題與答案：