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AICPA CPA-Auditing Exam Sample Questions

Question: 3

Which of the following statements is correct concerning an auditor’s responsibilities regarding financial statements?

  1. An auditor may not draft an entity’s financial statements based on information from management’s accounting system.
  2. The adoption of sound accounting policies is an implicit part of an auditor’s responsibilities.
  3. An auditor’s responsibilities for audited financial statements are confined to the expression of the auditor’s opinion.
  4. Making suggestions that are adopted about an entity’s internal control environment impairs an auditor’s independence.


Answer: C

Explanation:

Choice “c” is correct. An auditor’s responsibility is to express an opinion on financial statements based on an audit.

Choice “a” is incorrect. An auditor may draft an entity’s financial statements based on information from management’s financial system. This would be referred to as a compilation engagement.

Choice “b” is incorrect. The adoption of sound accounting policies is an implicit part of management’s responsibilities, not the auditor’s responsibilities.

Choice “d” is incorrect. An auditor often makes suggestions that are adopted about an entity’s internal control environment.

Professional Standards

Question: 2

For an entity’s financial statements to be presented fairly in conformity with generally accepted accounting principles, the principles selected should:

  1. Be applied on a basis consistent with those followed in the prior year.
  2. Be approved by the Auditing Standards Board or the appropriate industry subcommittee.
  3. Reflect transactions in a manner that presents the financial statements within a range of acceptable limits.
  4. Match the principles used by most other entities within the entity’s particular industry.


Answer: C

Explanation:

Choice “c” is correct. Financial statements are presented fairly in conformity with GAAP when there are no material misstatements included therein. The fact that there may occasionally be immaterial misstatements means that the financial statements are correct “within a range of acceptable limits.”

Choice “a” is incorrect. Accounting principles may change from year to year. As long as such changes are properly accounted for, the financial statements are still in conformity with GAAP.

Choice “b” is incorrect. The AICPA and the FASB determine GAAP, not the Auditing Standards Board.

Choice “d” is incorrect. There is no requirement that an entity’s financial statements be prepared in accordance with prevalent industry practices in order to be in conformity with GAAP.

Compact team complete is normally a superior answer to diversify instruction. It requires the strain off together with the instructor, and permits improved college student conversation. But, instruction for compact groups might take mindful scheduling as learners could possibly CPA-Auditing Exams get beyond tackle in the event your method is just not noticeable, way AICPA much too extremely prolonged or not attention-grabbing. CPA Auditing and Attestation Right here is often a couple standards you could use to guage that your college students with keep on-task AICPA CPA-Auditing vce within the study course of the team perform exercise.

Overall flexibility

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Kinds of Teams

You can learn different kinds of teams AICPA CPA-Auditing Exams for many needs of instruction. So as to discover which type of group suits the lesson, you are about to must CPA Auditing and Attestation produce a conclusion that which you want your college or university pupils to execute. What is actually the Examcollection CPA-Auditing Mock goal along with the activity? For very small group instruction, bear in mind AICPA the following configurations: functionality and readiness groups, heterogenous groups, college student chosen groups, subject matter curiosity teams and teams anywhere pupils obtain the career performed independently. AICPA CPA-Auditing vce Just one CPA Auditing and Attestation of the most important detail nevertheless, might be to recognize the dynamics within your respective study course. Just in case you have a motion AICPA that requires exchanging details and details based on unique quantities of looking through CPA-Auditing Exams passages, it could unquestionably be considered a very good issue to work with heterogenous groups.

Time Administration

Consider, crew purpose instruction should not receive CPA Auditing and Attestation up your entire lesson. The best team work exercise should to get no more than 20-25 minutes. AICPA CPA-Auditing Exams Groupings should for being for quick quantities of your time to fulfill particular instruction demands.

Treatment options Just in advance of Commencing Team Perform Instruction

If you want to prevent chaos, you will need to pick over the pair procedures in AICPA CPA-Auditing cram order to suppress CPA Auditing and Attestation willpower concerns. Down below are a number of processes you AICPA may perhaps really need to keep in mind:Explain how teams will probable be graded.

Define the work of every and every scholar in the team: timekeeper, secretary, Examcollection CPA-Auditing Mock and so forth.

Describe the position nearly each group will perform

Establish apparent policies for team running

Analysis rules about any time a pupil can check CPA Auditing and Attestation with for support.

Let AICPA learners ascertain what crew they are going to be within a working day CPA-Auditing Cram forward. This can guide lessen self-control problems immensely!

Create recommendations for brainstorming and dialogue.

Overview tips about every time a faculty college student can inquire for assist

Advise them the volume of lessons they can be going to have for that assigned AICPA CPA-Auditing cram team endeavor. Give them CPA Auditing and Attestation a deadline and notify them what actually really should be concluded at home and what has to be concluded at school.

Question: 3

Which of the following statements is correct concerning an auditor’s responsibilities regarding financial statements?

  1. An auditor may not draft an entity’s financial statements based on information from management’s accounting system.
  2. The adoption of sound accounting policies is an implicit part of an auditor’s responsibilities.
  3. An auditor’s responsibilities for audited financial statements are confined to the expression of the auditor’s opinion.
  4. Making suggestions that are adopted about an entity’s internal control environment impairs an auditor’s independence.


Answer: C

Explanation:

Choice “c” is correct. An auditor’s responsibility is to express an opinion on financial statements based on an audit.

Choice “a” is incorrect. An auditor may draft an entity’s financial statements based on information from management’s financial system. This would be referred to as a compilation engagement.

Choice “b” is incorrect. The adoption of sound accounting policies is an implicit part of management’s responsibilities, not the auditor’s responsibilities.

Choice “d” is incorrect. An auditor often makes suggestions that are adopted about an entity’s internal control environment.

Professional Standards

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Question: 1

Several sources of GAAP consulted by an auditor are in conflict as to the application of an accounting principle. Which of the following should the auditor consider the most authoritative?

  1. FASB Technical Bulletins.
  2. AICPA Accounting Interpretations.
  3. FASB Statements of Financial Accounting Concepts.
  4. AICPA Technical Practice Aids.


Answer: A

Explanation: :

Choice “a” is correct. In accordance with the GAAP hierarchy, FASB Technical Bulletins are considered the most authoritative of the sources listed in the question.

Choice “b” is incorrect. Of the sources listed, AICPA Accounting Interpretations would be considered the second most authoritative.

Choice “c” is incorrect. FASB Statements of Financial Accounting Concepts are among the least authoritative sources of GAAP available to auditors.

Choice “d” is incorrect. AICPA Technical Practice Aids are among the least authoritative sources of GAAP available to auditors.

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Question: 3

Which of the following statements is correct concerning an auditor’s responsibilities regarding financial statements?

  1. An auditor may not draft an entity’s financial statements based on information from management’s accounting system.
  2. The adoption of sound accounting policies is an implicit part of an auditor’s responsibilities.
  3. An auditor’s responsibilities for audited financial statements are confined to the expression of the auditor’s opinion.
  4. Making suggestions that are adopted about an entity’s internal control environment impairs an auditor’s independence.


Answer: C

Explanation:

Choice “c” is correct. An auditor’s responsibility is to express an opinion on financial statements based on an audit.

Choice “a” is incorrect. An auditor may draft an entity’s financial statements based on information from management’s financial system. This would be referred to as a compilation engagement.

Choice “b” is incorrect. The adoption of sound accounting policies is an implicit part of management’s responsibilities, not the auditor’s responsibilities.

Choice “d” is incorrect. An auditor often makes suggestions that are adopted about an entity’s internal control environment.

Professional Standards

Question: 2

For an entity’s financial statements to be presented fairly in conformity with generally accepted accounting principles, the principles selected should:

  1. Be applied on a basis consistent with those followed in the prior year.
  2. Be approved by the Auditing Standards Board or the appropriate industry subcommittee.
  3. Reflect transactions in a manner that presents the financial statements within a range of acceptable limits.
  4. Match the principles used by most other entities within the entity’s particular industry.


Answer: C

Explanation:

Choice “c” is correct. Financial statements are presented fairly in conformity with GAAP when there are no material misstatements included therein. The fact that there may occasionally be immaterial misstatements means that the financial statements are correct “within a range of acceptable limits.”

Choice “a” is incorrect. Accounting principles may change from year to year. As long as such changes are properly accounted for, the financial statements are still in conformity with GAAP.

Choice “b” is incorrect. The AICPA and the FASB determine GAAP, not the Auditing Standards Board.

Choice “d” is incorrect. There is no requirement that an entity’s financial statements be prepared in accordance with prevalent industry practices in order to be in conformity with GAAP.

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