保證100％通過

我們相信所有購買AA練習材料的學生只要能夠按照我們的學習材料提供的內容，每天進行學習，並通過模擬考試定期自我檢驗，就能順利通過專業資格考試。一旦您不幸使用我們的AA真實考試題庫未通過考試，我們將全額退款。退款流程非常簡單。只要您向員工提供您的成績單，您很快就會收到退款。當然，在您購買之前，我們的學習資料將為您提供免費試用服務，只要您登錄我們的網站，您就可以免費下載我們的試用版。我相信在您嘗試AA測試引擎後，您會愛上它們。

AA練習材料不僅適用於學生，也適用於上班族;不僅適用於工作的退伍軍人，也適用於新招募的新人。我們的學習材料使用非常簡單易懂的語言，以確保所有人都能學習和理解。 AA真正的考試也可以讓你避免課本閱讀的枯燥，但讓你掌握練習過程中的所有重要知識。選擇AA測試引擎的原因如下。

下載最新試用版

語言易於理解

作為一個行業新人，專業書籍中那些難以理解的單詞和表達常常讓你感到懊惱，但AA練習材料將幫助你完美地解決這個問題。由學習材料聘請的行業專家，將通過示例，圖表等解釋所有難以理解的專業詞彙。 AA實際測試中使用的所有語言都非常簡單易懂。使用我們的學習資料，您不必擔心您無法理解解專業書籍的內容。你也不需要花費昂貴的學費去輔導班。 AA測試引擎可以幫助您解決學習中的所有問題。

最省時最高效的學習方法

我們的AA練習材料有三種不同版本：PDF，軟件版本和APP在線版本。它們為不同的考生提供了選擇其研究方法的可能性。如果您是辦公室工作人員，您可以在地鐵或公交車上學習AA真實考試的在線版本；如果你是一名學生，你可以在排隊吃飯時復習；如果你是家庭主婦，你可以在孩子睡覺時學習。同時，我們的學習資料支持離線學習，避免了沒有網絡就無法學習的情況。同時，使用AA測試引擎進行審核，讓您從標題中就能查看知識點，不僅可以讓您更深刻地記住知識點，還可以讓您避免閱讀書籍的枯燥過程。

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

1. An audit had been scheduled to address unusual inventory shortages revealed in the annual physical inventory process at a large consumer goods warehouse operation. A cycle count programme had been installed in the storeroom at the beginning of the year in place of the disruptive process of counting one entire product line at the end of each month. The cycle count programme appeared effective based on the fact that only nine minor adjustments had been made for the entire year on the several thousand different products located in the storeroom. The storeroom supervisor explained that each of the fifteen stockroom personnel selected one item each day for cycle count based on how efficiently the item could be counted.
The opportunity for control-related problems including fraud has been increased in the stockroom because

A) Stockroom personnel records cycle count information.
B) A cycle count programme has been installed in place of a less efficient programme.
C) Stockroom personnel selects items for cycle count.
D) Only nine minor adjustments have been recorded as a result of the cycle count process.

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

3. 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 has no duty to identify fraud in the organisation, hence no inquiries are required.
D) 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.

4. Jones & Co is the external auditor of Blue plc, a listed company. The directors of Blue plc have requested that Jones & Co carry out a review engagement assessing the effectiveness of its corporate governance policies against the UK Corporate Governance Code.
For the above review engagement, select which part of the engagement description constitutes the subject matter?

A) The directors of Blue plc
B) Blue plc's corporate governance policies
C) Jones & Co
D) The UK Corporate Governance Code

5. Deteriora Ltd has recently started up the audit of a new client, Thatch plc. The auditor has identified that Thatch plc has few employees in its accounting department.
Which of the following is the MOST appropriate approach that should be used by Deteriora Ltd under this circumstance?

A) Tests of control only
B) A mix of tests of control and substantive procedures
C) Substantive procedures only
D) No test is required

問題與答案：