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AICPA CPA-Auditing Exam

CPA Auditing and Attestation

Total Questions: 1025

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AICPA CPA-Auditing CPA Questions

Q1.

Which of the following representations should not be included in a report on internal control related matters noted in an audit of a nonissuer?

Q2.

In a computerized payroll system environment, an auditor would be least likely to use test data to test controls related to:

Q3.

Which of the following statements most likely represents a disadvantage for an entity that keeps microcomputer-prepared data files rather than manually prepared files?

Q4.

In determining the number of documents to select for a test to obtain assurance that all sales returns have been properly authorized, an auditor should consider the tolerable rate of deviation from the control activity. The auditor should also consider the:

i. Likely rate of deviations.

ii. Allowable risk of assessing control risk too high.

Q5.

An auditor may decide to decrease the acceptable level of risk when:

Solutions:
Question: 1 Answer: B
Question: 2 Answer: B
Question: 3 Answer: C
Question: 4 Answer: A
Question: 5 Answer: D

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