CPA Certified Public Accountant AA

CPA AA認定試験は、重要な認定試験です。しかし、AA試験に合格し、証明書を取得することは容易ではありません。ここでは、It-PassportsでのAA試験資材をあなたに推薦したいです。試験質問回答の助けを借りて、あなたは簡単で試験に楽々合格できます。

It-Passportsは、すべての候補者に最新と高品質の認定試験資材を提供する良いウェブサイトです。It-Passports.comのCPA AA試験ダンプは経験豊富な専門家によって書かれます。そして、ヒット率は99.9％に達します。AAの準備や授業に出席する時間がない場合、It-Passports試験資材は、うまく試験知識点を握るのを援助することができます。It-Passportsを使用すると、CPA　Certified Public Accountant試験の高点数を得ることができます。

It-PassportsのCPA AA材料は、専門家によって書かれているため、正確性について心配する必要がありません。彼らは、認定試験についての成功を効率的に導きます。我々は、最新のPDF＆SOFT練習問題を提供します。そして、あなたは、ただこれらの質問回答をマスターするために20-30時間がかかる必要があります。我々のソフトテストエンジンは、実際の試験のシミュレーション環境を与えるテストエンジンです。

更に、我々は無料デモを提供します。材料を購入する前に、質問と回答の一部をダウンロードすることができます。ぐずぐずしないで今すぐ行動をとろう！It-Passportsは最良の選択です。

CPA AA試験問題集をすぐにダウンロード：成功に支払ってから、我々のシステムは自動的にメールであなたの購入した商品をあなたのメールアドレスにお送りいたします。（12時間以内で届かないなら、我々を連絡してください。Note：ゴミ箱の検査を忘れないでください。）

CPA Audit & Insurance 認定 AA 試験問題:

1. Julia is a member of a professional accountancy body who works in industry at KiwiCorp plc, a listed company. The company is experiencing difficulty meeting the expectations of the market, and Julia has been told by the board of directors that the company must meet
its optimistic profit targets at the year end. To achieve this target and for good corporate governance practice KiwiCorp is to set an active audit committee.
Which of the following statements about audit committee is NOT correct?

A) At least 50% of the members of an audit committee must be non-executive directors
B) Audit committees are an important aspect of a company's control environment
C) Listed companies are required to have an audit committee
D) Audit committees are considered to be good practice for all large companies

2. Cates plc is a large organisation with a complex accounting and information system. Critical to an understanding of the system are the reporting lines and relationships between different departments.
Which of the following represents inherent limitation of a system of internal controls in Cates plc?

A) The possibility that staff members will collude in fraud
B) Lack of in-depth knowledge of the purposes of controls
C) Lack of controls over the purchases system
D) Lack of staff to ensure segregation of duties

3. 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) Feedback control data on the new credit policy.
B) Irrelevant argumentative information.
C) A statistically valid conclusion about the impact on customer goodwill concerning the credit policy.
D) Evidence that the new credit policy is not meeting the stated corporate objective to control the collectability of new sales volume.

4. Panama and Co has been asked to take on the role of internal auditor at one of its clients and would be responsible for implementing its own recommendations.
Which of the following will NOT be considered by external auditors in their assessment of whether to use the work of internal audit?

A) To whom the internal audit department of Panama and Co reports
B) Whether internal audit work is properly documented
C) The technical training of the staff of the audit department of Panama and Co
D) The fact that the fee will fall if much use can be made of internal audit work

5. The following is an extract from an independent accountant's unmodified report on a profit forecast:
'Based on our examination of the evidence supporting the assumptions, nothing has come to our attention which causes us to believe that these assumptions do not provide a reasonable basis for the forecast.'
Which of the following is the most appropriate type of assurance provided by this statement?

A) Negative assurance expressed positively
B) High level of assurance expressed negatively
C) Positive assurance expressed negatively
D) Limited level of assurance expressed negatively

質問と回答：