CPA Certified Public Accountant AA

AA자격증시험은 전문적인 관련지식을 테스트하는 인증시험입니다.은 여러분이 AA 시험을 통과할수 있도록 도와주는 사이트입니다. 많은 분들이 많은 시간과 돈을 들여 학원까지 다니면서 CPA AA시험패스에 최선을 다합니다. 하지만 AA덤프를 구매하시면 20시간 좌우만 투자하면 무조건 AA시험을 패스할 수 있도록 도와드립니다.

결제후 1분내에 시스템 자동으로 발송

AA덤프를 구매페이지의 구매절차대로 결제하시면 시스템 자동으로 덤프가 고객님 구매시 등록한 메일주소로 발송됩니다. AA덤프는 파일이 아닌 다운로드링크 형태로 발송되는데 링크를 클릭하셔서 다운 받으시면 됩니다.

PDF , Testing Engine , Online Test Engine 세가지 버전

AA덤프는 PDF버전 , Testing Engine버전 , Online Test Engine 버전 세가지 버전으로 되어있습니다. AA덤프의 세가지 버전중 한가지 버전만 구매하셔도 되고 세가지 버전을 패키지로 구매하셔도 됩니다. AA덤프의 PDF버전은 출력가능하고 Testing Engine버전은 CPA AA시험환경을 체험해보실수 있습니다. Online Test Engine 버전은 APP로서 휴대폰으로도 간편하게 사용할수 있습니다. 고객님께서 원하시는 버전을 선택하여 구매하시면 됩니다.

24시간 온라인상담과 메일상담 제공

고객님께 퍼펙트한 AA덤프구매 서비스를 제공해드리기 위해 저희는 24시간 한국어 상담서비스를 제공하도록 최선을 다하고 있습니다. 주말이나 명절이나 모든 시간에 될수 있는한 메일을 확인하고 가장 빠른 시간내에 답장드리기에 AA덤프에 관하여 궁금한 점이 있으시면 메일로 문의하시면 됩니다. 혹시나 답장이 늦더라도 주문하시면 AA덤프는 시스템 자동으로 바로 발송되기에 안심하시고 결제하셔도 됩니다.저희 AA덤프는 가장 최신버전이기에 AA시험적중율이 높습니다.

CPA AA 시험 요강 주제:

최신 Certified Public Accountant AA 무료샘플문제

문제 #1

Public Company Accounting Oversight Board member Jeanette Franzel told a group of accounting educators that lack of professional scepticism is one of the main reasons for the prevalence of audit deficiencies found in the PCAOB's inspections of the work of auditing firms.
Which of the following statements is correct in accordance with Public Company Accounting Oversight Board?

A. Professional judgment is an attitude that includes a questioning mind, being alert to conditions which may indicate possible misstatement due to error or fraud, and a critical assessment of audit evidence.
B. Professional scepticism is an attitude that includes a questioning mind, being alert to conditions which may indicate possible misstatement due to error or fraud, and a critical assessment of audit evidence.
C. Professional behaviour is an attitude that includes a questioning mind, being alert to conditions which may indicate possible misstatement due to error or fraud, and a critical assessment of audit evidence.
D. Professionalism is an attitude that includes a questioning mind, being alert to conditions which may indicate possible misstatement due to error or fraud, and a critical assessment of audit evidence.

문제 #2

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. 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.
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. Report the observations to the audit committee and seek their advice on whether the audit should be expanded for the environmental audit.
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.

문제 #3

A significant employee fraud took place shortly after an internal audit. The internal auditor
may not have properly fulfilled the responsibility for the deterrence of fraud by failing to note and report that

A. There were no written policies describing prohibited activities and the action required whenever violations are discovered.
B. Divisional employees had not been properly trained to distinguish between bona fide signatures and cleverly forged ones on authorisation forms.
C. A system of control that depended on separation of duties could be circumvented by collusion among three employees.
D. Policies, practices, and procedures to monitor activities and safeguard assets were less extensive in low-risk areas than in high-risk areas.

문제 #4

Management is legally required to prepare a shipping document for all movement of hazardous materials. The document must be filed with bills of lading. Management expects 100% compliance with the procedure.
Which of the following sampling approaches would be most appropriate?

A. Discovery sampling
B. Targeted sampling
C. Judgment sampling
D. Attributes sampling

문제 #5

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. 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.
B. Lack of staff to ensure segregation of duties.
C. The degree of uncertainty about the events or conditions being assessed increases significantly the further into the future the assessment is made.
D. Judgements are made on the basis of the information available at the time.

질문과 대답: