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

1. 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

2. The universal audit approach requires all companies to prepare accounts for their shareholders, to have them audited and to le them at a public registry where they can be accessed by parties who might do business with the company.
Which of the following services provides the lowest level of assurance about a company's financial statements?

A) These services provide the same level of assurance about a company's financial statements
B) Audit of financial statements
C) These services provide no assurance about a company's financial statements
D) Review of financial statements

3. A subsidiary president terminated a controller and hired a replacement without the required corporate approvals. Sales, cash flow, and profit statistics were then manipulated by the newcontroller and president via accelerated depreciation and sale of capital assets to obtain larger performance bonuses for the controller and the subsidiary president.
Which of the following approaches might detect this fraudulent activity?

A) Regular analytical review of operating divisions.
B) Analysis of overall management control for segregation of duties.
C) Periodic changes of outside public accountants.
D) Exit interview for all terminated employees.

4. 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

5. 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

問題與答案：