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質問 1：
Which risk assessment procedures are used to obtain an understanding of the entity and its environment, including its internal control?
A. All of the above
B. Inquiries of management
C. Analytical procedures
D. Observation
正解：A
質問 2：
An entity method is applied to corporate joint ventures and to investments in certain less than majority-owned companies in circumstances where:
A. the investor company has the ability to exercise significant influence over the operating and financial policies of the investee company.
B. Both A & B
C. the investment is for the long term
D. Neither A nor B
正解：B
質問 3：
An instrument that grants the holder the right but not the obligation to buy the underlying asset at a specified strike price is known as:
A. Buy Option
B. Sell Option
C. Call Option
D. None of the above
正解：C
質問 4：
Evidences the fair market value of the property that is security for the mortgage loan. The appraisal value is used to determine that the loan to market value ratio is in compliance with regulatory requirements. It also is used to determine any non-admitted mortgage loan amount. Appraisals are obtained from:
A. Any one out of A and B
B. Federal Housing Administration
C. The company's own qualified appraisers
D. Independent, qualified appraisers
正解：A
質問 5：
The estimated amount receivable from third parties from whom the insured may have the right to recover damages is known as:
A. reduction for damages
B. reduction for salvation
C. reduction for paid losses
D. reduction for subrogation
正解：D
質問 6：
The method which assumes that an entity's experience in estimating case-basis reserves will be repeated in the future is called:
A. Internal entity loss projection
B. Reported loss development projection
C. Paid loss projection
D. Incurred loss projection
正解：B
Which risk assessment procedures are used to obtain an understanding of the entity and its environment, including its internal control?
A. All of the above
B. Inquiries of management
C. Analytical procedures
D. Observation
正解：A
質問 2：
An entity method is applied to corporate joint ventures and to investments in certain less than majority-owned companies in circumstances where:
A. the investor company has the ability to exercise significant influence over the operating and financial policies of the investee company.
B. Both A & B
C. the investment is for the long term
D. Neither A nor B
正解：B
質問 3：
An instrument that grants the holder the right but not the obligation to buy the underlying asset at a specified strike price is known as:
A. Buy Option
B. Sell Option
C. Call Option
D. None of the above
正解：C
質問 4：
Evidences the fair market value of the property that is security for the mortgage loan. The appraisal value is used to determine that the loan to market value ratio is in compliance with regulatory requirements. It also is used to determine any non-admitted mortgage loan amount. Appraisals are obtained from:
A. Any one out of A and B
B. Federal Housing Administration
C. The company's own qualified appraisers
D. Independent, qualified appraisers
正解：A
質問 5：
The estimated amount receivable from third parties from whom the insured may have the right to recover damages is known as:
A. reduction for damages
B. reduction for salvation
C. reduction for paid losses
D. reduction for subrogation
正解：D
質問 6：
The method which assumes that an entity's experience in estimating case-basis reserves will be repeated in the future is called:
A. Internal entity loss projection
B. Reported loss development projection
C. Paid loss projection
D. Incurred loss projection
正解：B
Mizuno -
AFEの問題を解きながら解説も理解できるので学び易いと思います。ほぼ満点に近い点数でAFEの試験に合格できた