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最新的 Certified Public Accountant AA 免費考試真題:
1. ISA 570 states that when preparing accounts, management should make an explicit assessment of the entity's ability to continue as a going concern. Most accounting frameworks require management to do so.
When management are making the assessment, the following factors should be considered except
A) Lack of staff to ensure segregation of duties.
B) The auditor shall inquire of management as to its knowledge of events or conditions and related business risks beyond the period of assessment used by management that may cast significant doubt on the entity's ability to continue as a going concern.
C) Judgements are made on the basis of the information available at the time.
D) The degree of uncertainty about the events or conditions being assessed increases significantly the further into the future the assessment is made.
2. 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%.
It is November and the audit manager is finalising plans for a year-end audit of the division. Based on the above data the audit procedure with highest priority would be to
A) Schedule a complete count of inventory at year-end and have the auditor observe and test the year-end inventory.
B) Schedule a year-end sales cut-off test.
C) Schedule a complete investigation of the standard cost system by preparing cost buildups of a sample of products.
D) Select sales transactions and trace shipping documents to entries into cost of goods sold to determine if all shipments were recorded.
3. 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) Lack of staff to ensure segregation of duties
B) Lack of controls over the purchases system
C) The possibility that staff members will collude in fraud
D) Lack of in-depth knowledge of the purposes of controls
4. Accounting principle assumes that, a company will continue to exist long enough to carry out its objectives and commitments and will not liquidate in the foreseeable future.
Which of the following audit procedures is most likely to assist an auditor in identifying conditions and events that may indicate substantial doubt about an entity's ability to continue as a going concern?
A) Confirmation of accounts receivable from principal customers.
B) Reconciliation of interest expense with debt outstanding.
C) Confirmation of bank balances.
D) Review of compliance with terms of debt agreements.
5. One category of fraud is fraudulent statements. This is usually in the form of falsication of nancial statements in order to obtain some form of improper benet. It also includes
falsifying documents such as employee credentials.
Which one of the following is correct about risk assessment procedures related to fraud by the external auditor?
A) The auditor shall make inquiries of management, and others within the entity as appropriate, to determine whether they have knowledge of any actual, suspected or alleged fraud affecting the entity.
B) The auditor shall make inquiries of top management only as appropriate, to determine whether they have knowledge of any actual, suspected or alleged fraud affecting the entity.
C) The auditor shall not evaluate any unusual or unexpected relationships that have been identified in performing analytical procedures which may indicate risks of material misstatement due to fraud.
D) The auditor has no duty to identify fraud in the organisation, hence no inquiries are required.
問題與答案:
問題 #1 答案: B | 問題 #2 答案: A | 問題 #3 答案: C | 問題 #4 答案: D | 問題 #5 答案: A |
119.242.19.* -
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