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AA學習資料為消費者提供免費試用服務。如果您對我們的學習資料感興趣，您只需要進入我們的官方網站，您就可以免費下載並體驗我們的試用問題庫。通過試用，您將在AA考試指南中獲得不同的學習經歷，您會發現我們所說的不是謊言，您將立即愛上我們的產品。作為您成功的關鍵，我們的學習材料可以為您帶來的好處不是靠金錢衡量的。 AA測試題庫：Audit & Insurance不僅可以幫助您通過考試，還可以幫助您掌握一套新的學習方法，並教您如何高效學習，我們的學習材料將引領您走向成功。

無論您是新人還是具有更多經驗老手，AA學習材料都將是你們的最佳選擇，因為這是我們的專業人士根據多年來的考試大綱和行業趨勢的變化進行編輯的。 AA測試題庫：Audit & Insurance不僅可以幫助您提高學習效率，還可以幫助您將復習時間從長達幾個月縮短到一個月甚至兩三週，這樣您就可以使用最少的時間和精力獲得最大提升。

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考試前只需20-30小時的學習時間

在此之前，您可能需要數月甚至一年的時間來準備專業考試，但使用AA考試指南，您只需要在考試前花費20-30小時進行複習即可。並且使用我們的學習材料，您將不再需要任何其他復習材料，因為我們的學習材料已包含所有重要的測試點。與此同時，AA學習材料將為您提供全新的學習方法 - 讓您練習過程中的掌握知識。有許多人因閱讀書籍而感到頭疼，因為裡面有很多難以理解的知識。與此同時，教科書中那些無聊的描述常常讓人感到困倦。但是使用AA測試題庫：Audit & Insurance，你將不再有這些煩惱。

模擬考試功能

AA學習資料的內容全部由行業專家根據多年來的考試大綱和行業發展趨勢編制而成。它與市場上問題庫的內容不重疊，避免了反复練習引起的疲勞。 AA考試指南不是一個拼湊的測試題，而是有自己的系統和層次結構，可以使用戶有效地提高效率。我們的學習材料包含由考試專家根據不同科目的特點和範圍編寫的試題。模擬真實的Audit & Insurance測試環境。測試結束後，系統還會給出總分和正確率。

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

1. 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.

2. 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) 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.
B) 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.
C) 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.
D) 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.

3. After completing an internal control review of the accounts payable department partially, the auditor suspects that some type of fraud has occurred. To ascertain whether the fraud is present, the best sampling approach would be to use

A) Discovery sampling to select a sample of vouchers processed by the department during the past year.
B) Simple random sampling to select a sample of vouchers processed by the department during the past year.
C) Monetary unit sampling to select a sample of vouchers processed by the department during the past year.
D) Judgmental sampling to select a sample of vouchers processed by clerks identified by the department manager as acting suspiciously.

4. 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

5. As related parties are not independent of each other, many financial reporting frameworks establish specific accounting and disclosure requirements for related party relationships, transactions and balances to enable users of the financial statements to understand their nature and actual or potential effects on the financial statements.
Which of the following sources of information may not assist the auditor in identifying related parties?

A) Prior year working papers and disclosures
B) Enquiry of management
C) Work on employee's personal tax
D) Statutory books and returns

問題與答案：