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

1. The financial statements are the management's responsibility. They should therefore inform the auditors of any material subsequent events between the date of the auditor's report and the date the financial statements are issued. If, after the date of the auditor's report but before the financial statements are issued, the auditor becomes aware of a fact that, had it been known to the auditor at the date of the auditor's report, may have caused the auditor to amend the auditor's report.
In the above situation, which of the following may NOT be an appropriate action taken by the auditor?

A) Consider whether the financial statements need amendment
B) Issue a new audit report dated no earlier than the date of approval of the amended financial statements
C) Discuss the matter with the management
D) Inquire how management intends to address the matter in the financial statements

2. 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.

3. The internal auditing department has been assigned to perform an audit of a division. Based on background review, the auditor knows the following about management policies:
Company policy is to rapidly promote divisional managers who show significant success. Thus, successful managers rarely stay at a division for more than three years.
A significant portion of division management's compensation comes in the form of bonuses based on the division's profitability.
The division was identified by senior management as a turnaround opportunity. The division is growing, but is not scheduled for a full audit by the external auditors this year. The division has been growing about 7% per year for the past three years and uses a standard cost system.
During the preliminary review, the auditor notes the following changes in financial data compared to the prior year:
Sales have increased by 10%.
Cost of goods sold has increased by 2%.
Inventory has increased by 15%.
Divisional net income has increased by 8%.
Which of the following items might alert the auditor to the possibility of fraud in the division?

A) A significant portion of management's compensation is directly tied to reported net income of the division
B) Inventory has increased by 15%
C) Sales have increased by 10%
D) The division is not scheduled for an external audit this year

4. During an operational audit, an auditor observes a large number of aboveground storage containers and a large amount of black emissions from a company smokestack. The organisation has an environmental safety department. The audit engagement is not designed to consider environmental concerns. The best course of audit action would be to

A) Report the observations to the audit committee and seek their advice on whether the audit should be expanded for the environmental audit.
B) Document the observations and report them to the environmental safety department.
Determine if their response will be timely, and follow up to determine if they have taken timely action.
C) Make a note to consider environmental risk concerns when developing the audit plan for the next year, but do not expand the scope of the existing audit since the budget and risk priorities are already set.
D) Inquire of local management as to the use of the storage tanks in order to determine if they are properly classified as an asset. Do not take action on the environmental issues because the auditor is untrained in the area, and such action is the responsibility of an already existing department.

5. ISA 315 Identifying and Assessing the Risks of Material Misstatement requires an understanding of the legal and regulatory framework applicable to the client and the industry sector in which it operates.
With respect to ISA 315, which one of the following procedures would not be used in understanding the entity and its environment?

A) Inquiries of management and others within the entity
B) Observation and inspection
C) Inquiries of third parties
D) Analytical procedures

問題與答案：