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

1. 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

2. During the audit planning for your client Shang Ltd for the year ending 30 April 2013, you read the following comment on the 'points forward for next year' schedule included in last year's audit working papers file:
'During the course of our audit we discovered that the company had incorrectly reclaimed input value added tax totalling $42,000. We have notified the client in writing of the need to repay this amount to tax authority as soon as possible. The financial statements have been adjusted to include this sum within current liabilities as 'amounts payable to Tax Authority'.
Included within income in the company's management accounts for the ten months ended 28 February 2013 is a credit entry for $42,000 described as 'VAT difference written off'.
Which one of the following actions is LEAST likely to be taken in respect of this matter?

A) Report to board of directors
B) Avoid tipping off the client
C) Report to nominated officer/money laundering officer within the firm
D) Consider resignation

3. Audit sampling is the application of audit procedures to less than 100% of items within a population of audit relevance such that all sampling units have a chance of selection in order to provide the auditor with a reasonable basis on which to draw conclusions about the entire population.
You are carrying out a review of payments to suppliers with the aim to identifying at least one instance of fraud. Which of the following would be the most appropriate sampling technique to use?

A) Monetary unit sampling
B) Attributes sampling
C) Haphazard sampling
D) Discovery sampling

4. 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.

5. Saturn Ltd has offered Jack Lee to be the head of their treasury department during the audit of Saturn Ltd. Jack Lee is the audit manager who is currently in charge of Saturn Ltd. Jack Lee discussed the role with Saturn Ltd and intends to accept the appointment.
Which of the following is a safeguard that the audit firm of Jack Lee should adopt?

A) Objectivity and independence could be compromised
B) Possible intimidation of audit team by manager once position taken up
C) Re-review any work of the team previously reviewed by manager/ independent partner review
D) Manager will be carrying out work whilst negotiating position: might overlook errors

問題與答案：