CPA Audit & Insurance 問題集 : AA

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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. Internal auditors and management have become increasingly concerned about computer fraud. Which of the following control procedures would be least important in preventing computer fraud?

A) Segregation of duties between the programmer and systems analyst.
B) Testing of new applications by users during the systems development process.
C) Segregation of duties between the applications programmer and the programme librarian function.
D) Programme change control that requires a distinction between production programmes and test programmes.

2. The auditor of Net plc carried out an external confirmation of receivables at the year end to confirm the accuracy of total trade receivables in the balance sheet at that date. Two of the replies to the confirmations disagreed the balance.
For each of these two disagreements, select whether the disagreement would be considered as a misstatement or would not be considered as a misstatement for the purposes of evaluating the accuracy of total trade receivables in the balance sheet at the year end.
(i)Word Ltd disagreed the balance because they had made a payment two days before the year end. The auditor has confirmed that the cheque cleared the bank two days after the year end.
(ii)Red Ltd disagreed the balance because their records did not contain invoice number SI 00942. This invoice and associated goods were despatched by Net plc on the last day of the year. The auditor has verified that the despatch note and cut-off with inventory are correct.

A) Both (i) and (ii) would not be considered as misstatement
B) (i) would be considered as misstatement and (ii) would not be considered as misstatement
C) Both (i) and (ii) would be considered as misstatement
D) (i) would not be considered as misstatement and (ii) would be considered as misstatement

3. Grey Ltd has recently discovered that it has been paying invoices in respect of goods which had been returned as faulty prior to acceptance. It is company policy to record goods only if they have been accepted.
Which of the following controls would be useful in preventing such incidence in future?

A) Matching of purchase invoices with goods received notes
B) Matching of purchase invoices with orders
C) Comparison of supplier statements with payables ledger accounts
D) Date stamping purchase invoices on receipt

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) Targeted sampling
B) Attributes sampling
C) Judgment sampling
D) Discovery sampling

5. 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 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.
C) The auditor has no duty to identify fraud in the organisation, hence no inquiries are required.
D) 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.

質問と回答：