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。

CPA Audit & Insurance - AA 的訓練題庫很全面，包含全真的訓練題，和 CPA Audit & Insurance - AA 真實考試相關的考試練習題和答案。而售後服務不僅能提供最新的 CPA Audit & Insurance - AA 練習題和答案以及動態消息，還不斷的更新 Audit & Insurance - AA 題庫資料的題目和答案，方便客戶對考試做好充分的準備。

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。）

擁有超高命中率的 Audit & Insurance - AA 題庫資料

Audit & Insurance 題庫資料擁有有很高的命中率，也保證了大家的考試的合格率。因此 CPA Audit & Insurance-AA 最新考古題得到了大家的信任。如果你仍然在努力學習為通過 Audit & Insurance 考試，我們 CPA Audit & Insurance-AA 考古題為你實現你的夢想。我們為你提供最新的 CPA Audit & Insurance-AA 學習指南，通過實踐的檢驗，是最好的品質，以幫助你通過 Audit & Insurance-AA 考試，成為一個實力雄厚的IT專家。

我們的 CPA Audit & Insurance - AA 認證考試的最新培訓資料是最新的培訓資料，可以幫很多人成就夢想。想要穩固自己的地位，就得向專業人士證明自己的知識和技術水準。CPA Audit & Insurance - AA 認證考試是一個很好的證明自己能力的考試。

在互聯網上，你可以找到各種培訓工具，準備自己的最新 CPA Audit & Insurance - AA 考試，但是你會發現 CPA Audit & Insurance - AA 考古題試題及答案是最好的培訓資料，我們提供了最全面的驗證問題及答案。是全真考題及認證學習資料，能夠幫助妳一次通過 CPA Audit & Insurance - AA 認證考試。

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. Norman & Co is the external auditor of Diamond plc, a listed company. The directors of Diamond plc have requested that Norman & Co carry out a review engagement assessing the effectiveness of its corporate governance policies against the UK Corporate Governance Code.
Which of the following understanding is LEAST necessary for Norman & Co to understand Diamond plc and its environment?

A) Diamond plc's selection and application of accounting policies
B) Diamond plc's marketing plan for next one year
C) Relevant industry, regulatory, and other external factors related with Diamond plc
D) The nature of Diamond plc, including its operations, ownership, governance structures and the types of investments

2. The auditor finds a situation where one person has the ability to collect receivables, make deposits, issue credit memos, and record receipt of payments. The auditor suspects the individual may be stealing from cash receipts.
Which of the following audit procedures would be most effective in discovering fraud in this scenario?

A) Send positive confirmations to a random selection of customers.
B) Take a sample of bank deposits and trace the detail in each of the bank deposit back to the corresponding entry in the cash receipts journal.
C) Perform a detailed review of debits to customer discounts, sales returns, or other debit accounts, excluding cash posted to the cash receipts journal.
D) Send negative confirmations to all outstanding accounts receivable customers.

3. The management of Tory Bank Ltd suspects that a bank loan officer frequently made loans to fictitious companies, disbursed loan proceed to his wife's accounts, and then the loan has been written-off as irrecoverable. Some significant facts about the loan officer include
A high standard of living, explained as the result of sound investments and not taking vacations
An expensive personal car obtained through business contacts
Gasoline and repair bills submitted for an assigned company car that is higher than company average (mileage logs were submitted on a quarterly basis)
Marked annoyance with questions from auditors
The most appropriate trend analysis to indicate this potential fraud is

A) Automobile operating expenses by loan officer.
B) Loan default rates by loan officer.
C) Accumulation of unpaid vacation days.
D) Total dollar volume of loans by loan officer.

4. The management of Tory Bank Ltd suspects that a bank loan officer frequently made loans to fictitious companies, disbursed loan proceed to his wife's accounts, and then the loan has been written-off as irrecoverable. Some significant facts about the loan officer include
A high standard of living, explained as the result of sound investments and not taking vacations
An expensive personal car obtained through business contacts
Gasoline and repair bills submitted for an assigned company car that is higher than company average (mileage logs were submitted on a quarterly basis)
Marked annoyance with questions from auditors
The extent of loans made to fictitious borrowers by the loan officer could best be determined by

A) Reviewing a representative sample of loan files for properly completed documents, such as loan agreements, credit approvals, and approval of secured loan.
B) Reviewing a representative sample of the loan officer's transactions for compliance with bank policies and procedures.
C) Comparing current loan approval balances with those of prior years.
D) Requesting positive confirmations for all outstanding loans made by the loan officer.

5. Frederich Gastona has been invited by ECA Co to perform the audit of financial statements of 2012-13. When deciding whether to accept an auditing engagement, Frederich must judge his independence and objectivity. If Frederich's audit firm lacks independence or objectivity, Frederich can't accept the engagement.
What does "Independence" mean in the context of the above case?

A) Being an advocate for ECA Co in the law suit.
B) Not being financially dependent on client ECA Co.
C) Remaining aloof from client ECA Co.
D) Taking an unbiased viewpoint while conducting audit of ECA Co.

問題與答案：