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CPA AA 試験シラバストピック:

CPA Audit & Insurance 認定 AA 試験問題：

1. Frederich Gastona has been invited by ECA Co to perform the audit of financial statements of 2012-13. When deciding whether to accept an auditing engagement, Frederich must judge his independence and objectivity. If Frederich's audit firm lacks independence or objectivity, Frederich can't accept the engagement.
What does "Independence" mean in the context of the above case?

A) Remaining aloof from client ECA Co.
B) Taking an unbiased viewpoint while conducting audit of ECA Co.
C) Being an advocate for ECA Co in the law suit.
D) Not being financially dependent on client ECA Co.

2. Julia is a member of a professional accountancy body who works in industry at KiwiCorp plc, a listed company. The company is experiencing difficulty meeting the expectations of the market, and Julia has been told by the board of directors that the company must meet
its optimistic profit targets at the year end. To achieve this target and for good corporate governance practice KiwiCorp is to set an active audit committee.
Which of the following statements about audit committee is NOT correct?

A) At least 50% of the members of an audit committee must be non-executive directors
B) Listed companies are required to have an audit committee
C) Audit committees are an important aspect of a company's control environment
D) Audit committees are considered to be good practice for all large companies

3. Audit sampling is the application of audit procedures to less than 100% of items within a population of audit relevance such that all sampling units have a chance of selection in order to provide the auditor with a reasonable basis on which to draw conclusions about the entire population.
You are carrying out a review of payments to suppliers with the aim to identifying at least one instance of fraud. Which of the following would be the most appropriate sampling technique to use?

A) Monetary unit sampling
B) Attributes sampling
C) Haphazard sampling
D) Discovery sampling

4. When you audit a company, your main goal is to provide assurance to the users of the company's financial statements that those documents are free of material misstatement. You use the audit risk model, which consists of inherent, control, and detection risk on your client's financial statements.
'Audit risk' here does refer to________________.

A) events arising in connection with the audit of financial statements
B) adverse publicity
C) process of auditing
D) loss from litigation

5. Michael Gove audited the financial statement of Barays Co in the year 2010-11. Recently Barays Co have brought some changes in their reporting system. While auditing, Michael Gove evaluates the effect of a change in accounting principles of Barays Co.
What will be the basis of evaluating the materiality of the change?

A) The effect of the change on total assets.
B) Compare the change with the prior years presented.
C) Check the current year effect of the change.
D) Whatever basis Michael Gove considers appropriate.

質問と回答：