Answer 1 A – 1 B – 1 C – 2 D – 4 E – 1 F – 3 G – 2 H – 2 I – 1 J – 1 Answer 2 MEMO DATE: Sept 14‚ 2014 TO: Edward Sloane‚ Senior Audit Partner FROM: XXXX‚ CPA‚ CGA Subject: I have been auditing Vehicles For Hope Limited (VHL) for the last five years‚ however during my recent meeting with the accountant I was informed of several changes that have taken place during the last one year. I am writing this memo
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PA1: ISSUES IN PROFESSIONAL PRACTICE PRACTICE EXAMINATION 1 PA1 Before starting to write the examination‚ make sure that it is complete and that there are no printing defects. This examination consists of 19 pages. There are 4 questions. READ THE QUESTIONS CAREFULLY AND ANSWER WHAT IS ASKED. To assist you in answering the examination questions‚ CGA-Canada includes the following glossary of terms. Glossary of Assessment Terms Adapted from David Palmer‚ Study Guide: Developing Effective
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CGA-CANADA FINANCIAL ACCOUNTING 4 EXAMINATION December 2005 Marks Time: 4 Hours Notes: 1. 2. 3. 4. 5. 6. 7. 30 All calculations must be shown in an orderly manner to obtain part marks. Round all calculations to the nearest dollar. Narratives for journal entries are not required unless specifically requested. Assume a December 31 fiscal year-end unless specifically stated otherwise. Assume all amounts are material unless directed otherwise. Assume all companies are public
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CGA-CANADA ADVANCED EXTERNAL AUDITING [AU2] EXAMINATION December 2012 Marks 30 Time: 4 Hours Question 1 Select the best answer for each of the following unrelated items. Answer each of these items in your examination booklet by giving the number of your choice. For example‚ if the best answer for item (a) is (1)‚ write (a)(1) in your examination booklet. If more than one answer is given for an item‚ that item will not be marked. Incorrect answers will be marked as zero. Marks will not
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CGA-CANADA INFORMATION SYSTEMS STRATEGY [MS2] EXAMINATION March 2012 Marks 20 Time: 4 Hours Question 1 Select the best answer for each of the following unrelated items. Answer each of these items in your examination booklet by giving the number of your choice. For example‚ if the best answer for item (a) is (1)‚ write (a)(1) in your examination booklet. If more than one answer is given for an item‚ that item will not be marked. Incorrect answers will be marked as zero. Marks will not
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CGA-CANADA ADVANCED EXTERNAL AUDITING [AU2] EXAMINATION March 2012 Marks 30 Time: 4 Hours Question 1 Select the best answer for each of the following unrelated items. Answer each of these items in your examination booklet by giving the number of your choice. For example‚ if the best answer for item (a) is (1)‚ write (a)(1) in your examination booklet. If more than one answer is given for an item‚ that item will not be marked. Incorrect answers will be marked as zero. Marks will not be awarded
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Course Name: Issues in Professional Practice – PA1 Module: 4 Module Title: Case analysis approach Lectures and handouts by: Ronald Wong‚ CFP‚ CGA Copyright © The Certified General Accountants Association of British Columbia. All rights reserved. 2012-13 Module 4 - Index Part Content 1 Module Notes: Topics 4.1 to 4.5 2 Self-test case: Mystic Exploration Ltd. (Steps 1 to 3) 3 Self-test case: Mystic Exploration Ltd. (Steps 4 to 6) 4 Self-test case: Mystic Exploration Ltd. (Steps 7 to 9)
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Course Schedule Course Modules Review and Practice Exam Preparation Resources Module 1: Case analysis approach Getting started Before you begin Module 1‚ please read the Introduction to PA1 for important information on how to study this course and complete the competency-based assignments. For an overview of your assignment responsibilities in this course‚ check the course schedule in the navigation pane. Online discussion instructions that outline the steps for starting work
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PA1 EXAMINATION BLUEPRINT 2010/2011 Effective Date: December 2010 This document is the property of: CGA-Canada 100-4200 North Fraser Way Burnaby‚ British Columbia Canada V5J 5K7 Phone: 604 669-3555 Fax: 604 689-5845 www.cga.org/canada Updated: May 17‚ 2010 CGA-Canada PA1 Examination Blueprint 2010/2011 Table of Contents About the Examination Blueprint ......................................................................................................................... 2 PA1 Examination
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The Carroway brothers have run the business together and have an equal stake in its equity. You are Rose Reddick‚ a recently graduated CGA assigned as team leader to complete the March 31‚ 20X3‚ financial statement audit of CCL. This is the second year that your firm has done CCL’s audit. The audit planning was completed in early March by Blake Mouton‚ another CGA in your firm‚ but he has recently announced he is resigning from the firm. Due to scheduling conflicts and an unusually busy season‚ he
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