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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. A payroll clerk with authorised access to the local area network (LAN) was able to update personnel files directly, independent of the application programmes.
The best control to prevent a clerk from doing this would be to

A) Establish a security policy for the department that prohibits direct updating of data files.
B) Use password security to authenticate users as they attempt to log on to the LAN.
C) Restrict access to and monitor installation of software products or tools having powerful update capabilities.
D) Restrict access to LAN workstations by such means as automatic lock-up after a predefined period of keyboard inactivity.

2. Dan Lawrence is the auditor of Nava Ltd. The directors are Bernard Russell, Pauli Morin and Cyndi Clifford. They are also the only shareholders owning 35% of total shares by Russell and Morin and the rest by Cyndi. Recent dispute between Russell and Morin arises that Dan believesmay be impossible to resolve. However, Morin requested Dan to provide her with details of all last year purchases through company's accounts by Russell and Cyndi. Dan Lawrence has all the company's books and records in his office.
What would be the most appropriate action by Dan Lawrence when Pauli Morin asked him to disclose company's accounts details?

A) Decline the request of Pauli Morin even if she has the controlling interest in the company.
B) Arrange dispute resolution meeting and find a way to resolve the dispute between Russell and Morin.
C) Provide the relevant information before taking the consent from other directors.
D) Provide with all the relevant information as was requested by Pauli Morin because she has the controlling interest in the company.

3. Rehan & Co has been appointed as an external auditor of Limba Plc for the financial year 2011-12. Rehan & Co has identified some problems in the financial statements and now at the final stage of writing the report on the audit.
In which of the following case, Rehan & Co may issue an adverse opinion?

A) Some parts of the financial statements of Limba Plc found misleading or misstated on the performed investigation but Rehan & Co is not sure about their pervasiveness.
B) The audit firm, Rehan & Co, is not independent from the management of Limba Plc.
C) The overall financial statements of Limba Plc are as materially misstated or misleading as a whole that they do not present fairly the financial position or results of operations and cash flows in conformity with IFRS.
D) Some parts of the financial statements of Limba Plc are materially misstated or misleading.

4. 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) 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.
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) 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.
D) 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.

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

質問と回答：