CPA AA 問題集 練習問題・模擬試験｜日本語版＆英語版対応

サンプル問題 1： Jones & Co is the external auditor of Blue plc, a listed company. The directors of Blue plc have requested that Jones & Co carry out a review engagement assessing the effectiveness of its corporate governance policies against the UK Corporate Governance Code. For the above review engagement, select which part of the engagement description constitutes the subject matter?

• A: Blue plc’s corporate governance policies
• B: The UK Corporate Governance Code
• C: Jones & Co
• D: The directors of Blue plc

サンプル問題 2： 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

サンプル問題 3： Internal auditors must exercise due care if they are to meet their responsibilities for fraud detection. Thus, the existence of certain conditions should raise auditor’s professional scepticism concerning possible fraud . Which of the following is most likely to be considered as an indication of possible fraud?

• A: A new management team installed as the result of a takeover.
• B: Rapid turnover of financial executives.
• C: Rapid expansion into new markets.
• D: Tax authorities’ audit of tax returns.