Thank you for viewing this product. Please note that this is a used item, although there are no markings. Immediate purchase is welcome!! I do not have any pets, and I have never smoked, nor do I currently smoke. If you have any concerns about any of the items, please take the time to read the description before considering a purchase to avoid any potential problems. [Product Description] This product is the Auditing Theory Short Answer Practice Questions Collection 1. ・Product condition: Brand new and unused, never taken out of the outer bag (?). [To Get a Better Price] I have many other products for sale, and if you purchase multiple items on the same day, I may offer a combined shipping discount. (Please ask in the comments before purchasing. If you purchase without asking, the discount will not be applied.) The combined shipping discount amount varies depending on the combination of other products, so please ask in the comments if you are interested. (The more you purchase, the larger the combined shipping discount will be, so please take advantage of this opportunity!) [About Price Reduction] I will consider price reductions positively, but I may decline. Please understand. [About Shipping, etc.] Please refer to the profile section if you have any concerns. [Finally] We operate on a no-claims, no-returns basis. Therefore, please consider your purchase after carefully reviewing the images and description. If there is any problem on our side, we will contact the buyer immediately to avoid causing any anxiety. We will strive to ensure that customers can have a pleasant transaction. If you have any other questions, please feel free to ask. Thank you for reading to the end. Search terms: CPA Accounting Academy Certified Public Accountant Exam Short Answer Exam Essay Exam