CPA Certified Public Accountant AA

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CPA AA Prüfungsthemen:

CPA Audit & Insurance AA Prüfungsfragen mit Lösungen

1. During the audit planning for your client Shang Ltd for the year ending 30 April 2013, you read the following comment on the 'points forward for next year' schedule included in last year's audit working papers file:
'During the course of our audit we discovered that the company had incorrectly reclaimed input value added tax totalling $42,000. We have notified the client in writing of the need to repay this amount to tax authority as soon as possible. The financial statements have been adjusted to include this sum within current liabilities as 'amounts payable to Tax Authority'.
Included within income in the company's management accounts for the ten months ended 28 February 2013 is a credit entry for $42,000 described as 'VAT difference written off'.
Which one of the following actions is LEAST likely to be taken in respect of this matter?

A) Report to nominated officer/money laundering officer within the firm
B) Consider resignation
C) Report to board of directors
D) Avoid tipping off the client

2. 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) Statutory books and returns
C) Enquiry of management
D) Work on employee's personal tax

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

4. The following describes the processes which make up the sales system in operation at Shevhrol and Co.
Which of the following processes represents strength or weakness in the system?
(i)Orders are placed by telephone. When a call is received, the person receiving the order checks that the customer's credit status supports the order and that the customer's current balance is below the maximum level and then immediately inputs the order into the system.
(ii)The order automatically generates a message to the distribution centre which despatches the goods and to the accounts department, which immediately raises an invoice and sends it to the customer.
(iii)
Customer queries are dealt with by reception staff.

A) (ii) represents strength and (i) and (iii) represent weaknesses
B) (i) represents strength and (ii) and (iii) represent weaknesses
C) (i) and (ii) represent strengths and (iii) represents weakness
D) All processes represent strengths

5. Indicate the most objective and relevant evidence in a computer environment involving fraud.

A) Computer logs.
B) Physical observation.
C) Physical examination.
D) Inquiries of people.

Fragen und Antworten: