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質問 1：
The Kyoto Protocol:
A. All of the above
B. Is part of the United Nations Convention on climate change?
C. Is a commitment by Canada and other countries to reduce greenhouse gas emissions
D. Is part of an international effort to protect the environment?
正解：A
質問 2：
Your company has been advised that it will be the subject of a pre-award survey. You advise management to prepare for:
A. An internal audit
B. A surprise audit
C. A third party audit
D. An announced audit
正解：D
質問 3：
Objective evidence can only be expressed via:
A. The lead auditor's credentials
B. Statements of fact
C. Verifiable quantitative observations
D. Verifiable qualitative observations
正解：B
質問 4：
Audit programs are typically designed to meet one or more of the following objectives Except:
A. Increasing environmental awareness
B. Tracking and removing of compliance costs
C. Assuring compliance with regulations
D. Determining liabilities
正解：B
質問 5：
During audit of the financial statements, the auditors are concerned with the verification and determination of which one of the following items?
A. Statements, accuracy, and feasibility
B. Date, accuracy, and reliability
C. Cycle, policies, and reliability
D. Policies, value, and reliability
正解：B
質問 6：
In environmental audit may reveal:
A. Contaminated soil
B. All of the above
C. Buried fuel storage tanks
D. Waste disposal sites
正解：B
質問 7：
Analytical procedures used in planning an audit should focus on identifying which one of the followings?
A. The predictability of financial data form individual transactions
B. The various assertions that are embodied in the financial report
C. Areas that may represent specific risks relevant to the audit
D. Material weaknesses in the internal control structure
正解：A
質問 8：
Companies should develop a procedure that includes steps for dealing with these visits. The procedure will deal with items that should be covered prior to, during, and after the inspection. Plant management should have clear guidance on:
A. Plant personnel who will accompany the inspector
B. Objective and scope of the inspection
C. Limits of authority of supervisors and workers
D. Illegal counsel participation
正解：A,B
The Kyoto Protocol:
A. All of the above
B. Is part of the United Nations Convention on climate change?
C. Is a commitment by Canada and other countries to reduce greenhouse gas emissions
D. Is part of an international effort to protect the environment?
正解：A
質問 2：
Your company has been advised that it will be the subject of a pre-award survey. You advise management to prepare for:
A. An internal audit
B. A surprise audit
C. A third party audit
D. An announced audit
正解：D
質問 3：
Objective evidence can only be expressed via:
A. The lead auditor's credentials
B. Statements of fact
C. Verifiable quantitative observations
D. Verifiable qualitative observations
正解：B
質問 4：
Audit programs are typically designed to meet one or more of the following objectives Except:
A. Increasing environmental awareness
B. Tracking and removing of compliance costs
C. Assuring compliance with regulations
D. Determining liabilities
正解：B
質問 5：
During audit of the financial statements, the auditors are concerned with the verification and determination of which one of the following items?
A. Statements, accuracy, and feasibility
B. Date, accuracy, and reliability
C. Cycle, policies, and reliability
D. Policies, value, and reliability
正解：B
質問 6：
In environmental audit may reveal:
A. Contaminated soil
B. All of the above
C. Buried fuel storage tanks
D. Waste disposal sites
正解：B
質問 7：
Analytical procedures used in planning an audit should focus on identifying which one of the followings?
A. The predictability of financial data form individual transactions
B. The various assertions that are embodied in the financial report
C. Areas that may represent specific risks relevant to the audit
D. Material weaknesses in the internal control structure
正解：A
質問 8：
Companies should develop a procedure that includes steps for dealing with these visits. The procedure will deal with items that should be covered prior to, during, and after the inspection. Plant management should have clear guidance on:
A. Plant personnel who will accompany the inspector
B. Objective and scope of the inspection
C. Limits of authority of supervisors and workers
D. Illegal counsel participation
正解：A,B
小雪 -
Pass4Testさんのアプリバージョンの模擬試験を繰り返し行うことで、模擬試験に慣れることができるので、本試験で緊張したり焦らず、冷静に落ち着いて試験に臨むことができました。無事にCPEAの試験に受かりました。