CPA AA 試験概要:
| 認定ベンダー: | CPA Australia |
|---|---|
| 試験名: | Audit and Assurance (AA) |
| 試験番号: | AA |
| 試験形式: | ケーススタディ, 多肢選択式問題, コンピュータベース試験, 記述式問題 |
| 関連資格: | CPA (Certified Practising Accountant) |
| 対応言語: | English |
| 合格点: | 540/900 (スケールドスコア) |
| 試験時間: | 180 分 |
| 認定の有効期間: | CPA資格の維持には継続的専門開発（CPD）が必要です。科目の合格はCPA Programの修了に寄与します（通常、プログラムの修了期限内）。 |
| 推奨トレーニング: | CPA Australia 公式学習リソース |
| 受験申し込み: | CPA Australia CPA Program登録 |
| サンプル問題: | CPA AA サンプル問題 |
| 受験方法: | コンピュータベース試験（地域に応じて、オンライン監視または指定されたテストセンターで実施） |
| 前提条件: | 必須の前提条件はありませんが、通常、CPA Programの構成上、CPA基礎科目およびコア科目の修了が求められます。 |
| 公式シラバスのURL: | https://www.cpaaustralia.com.au |
CPA AA 試験シラバストピック:
| セクション | 目標 |
|---|---|
| トピック 1: 監査計画とリスク評価 | - 重要な虚偽表示のリスク - 企業とその環境の理解 - 重要性と監査基本方針 |
| トピック 2: 監査とアシュアランスの基礎 | - アシュアランス業務の種類 - 監査とアシュアランスの性質および目的 |
| トピック 3: 職業倫理と法的責任 | - APES 110 倫理規程 - 監査人の独立性と職業的行為 |
| トピック 4: 監査報告 | - 監査意見と監査報告書 - 監査意見の除外・修正 |
| トピック 5: 内部統制 | - 統制テストと評価 - 内部統制システムと構成要素 |
| トピック 6: 監査証拠と監査手続 | - 監査手続と技法 - サンプリングと実証手続 |
CPA Audit & Insurance 認定 AA 試験問題：
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. Not being financially dependent on client ECA Co.
C. Being an advocate for ECA Co in the law suit.
D. Taking an unbiased viewpoint while conducting audit of ECA Co.
問題 #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 be considered as misstatement
B. Both (i) and (ii) would not be considered as misstatement
C. (i) would not be considered as misstatement and (ii) would be considered as misstatement
D. (i) would be considered as misstatement and (ii) would not be considered as misstatement
問題 #3
ISA 315 Identifying and Assessing the Risks of Material Misstatement requires an understanding of the legal and regulatory framework applicable to the client and the industry sector in which it operates.
With respect to ISA 315, which one of the following procedures would not be used in understanding the entity and its environment?
A. Observation and inspection
B. Analytical procedures
C. Inquiries of management and others within the entity
D. Inquiries of third parties
問題 #4
The management of Tory Bank Ltd suspects that a bank loan officer frequently made loans to fictitious companies, disbursed loan proceed to his wife's accounts, and then the loan has been written-off as irrecoverable. Some significant facts about the loan officer include
A high standard of living, explained as the result of sound investments and not taking vacations
An expensive personal car obtained through business contacts
Gasoline and repair bills submitted for an assigned company car that is higher than company average (mileage logs were submitted on a quarterly basis)
Marked annoyance with questions from auditors
The most appropriate trend analysis to indicate this potential fraud is
A. Total dollar volume of loans by loan officer.
B. Loan default rates by loan officer.
C. Automobile operating expenses by loan officer.
D. Accumulation of unpaid vacation days.
問題 #5
Acer Ltd is a client of your firm and is seeking funding in order to expand the business. The directors have prepared profit and cash flow forecasts for the next three years ending 30 June 2016 in support of the request for funding. The company's bankers require this information to be reviewed by independent accountants and the board of directors has requested that your firm undertakes this review.
The following is an extract from an independent accountant's unmodified report on the profit and cash flow forecasts:
'Based on our examination of the evidence supporting the assumptions, nothing has come to our attention which causes us to believe that these assumptions do not provide a reasonable basis for the forecast.'
Which of the following BEST describes the type of assurance provided by this statement?
A. High level of assurance expressed negatively
B. Limited level of assurance expressed negatively
C. Negative assurance expressed positively
D. Positive assurance expressed negatively
解説：
| 問題 #1 正解： D | 問題 #2 正解： B | 問題 #3 正解： D | 問題 #4 正解： B | 問題 #5 正解： B |
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