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CPA Australia Financial-Accounting-and-Reporting Exam Syllabus Topics:

CPA Australia CPA Financial Accounting and Reporting Sample Questions:

1. As per the International Accounting Standards Board conceptual framework, which of the following holds the primary responsibility for preparing and presenting financial statements?
I)owners
II)auditors
III)directors

A) I and II only
B) III only
C) I only
D) II and III only

2. Which one of the following examples would not represent an agency cost?

A) the cost of employing an internal auditor
B) the cost of preparing a financial report for shareholders
C) the cost of preparing a cost-benefit report for a new project
D) the cost of engaging an external auditor

3. The ability of a company to pay its bills when and as they fall due is a measure of

A) compliance with the conceptual framework.
B) solvency.
C) the true and fair view of the financial report.
D) economic value.

4. Which one of the following statements differentiates semi-strong form efficiency from strong form efficiency in the context of the efficient market hypothesis?

A) Semi-strong form efficiency addresses operational efficiency whereas strong form efficiency aims to address allocative efficiency.
B) Semi-strong form efficiency does not reflect all publicly available information whereas strong form efficiency does incorporate all publicly available information.
C) Semi-strong form efficiency reflects all past price movements whereas strong form efficiency reflects future share price movements.
D) Semi-strong form efficiency does not reflect knowledge whereas strong form efficiency considers knowledge in addition to publicly available information and past price movements.

5. According to the IASB's Conceptual Framework, the key reason general purpose financial statements are produced is to satisfy the information needs of

A) management.
B) internal users.
C) employees.
D) capital providers.

Solutions: