CPA Auditing and Attestation Exam

Here you have the best AICPA AUD practice exam questions

You have 1014 total questions to study from
Each page has 5 questions, making a total of 203 pages
You can navigate through the pages using the buttons at the bottom
This questions were last updated on November 17, 2025
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Question 1 of 1014

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?

FASB Technical Bulletins.

AICPA Accounting Interpretations.

FASB Statements of Financial Accounting Concepts.

AICPA Technical Practice Aids.

Correct Answer: A

Question 2 of 1014

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

Be applied on a basis consistent with those followed in the prior year.

Be approved by the Auditing Standards Board or the appropriate industry subcommittee.

Reflect transactions in a manner that presents the financial statements within a range of acceptable limits.

Match the principles used by most other entities within the entity's particular industry.

Correct Answer: C

Question 3 of 1014

Which of the following is not an example of the application of professional skepticism?

Designing additional auditing procedures to obtain more reliable evidence in support of a particular financial statement assertion.

Obtaining corroboration of management's Explanation: s through consultation with a specialist.

Inquiring of prior year engagement personnel regarding their assessment of management's honesty and integrity.

Using third party confirmations to provide support for management's representations.

Correct Answer: C

Question 4 of 1014

Which of the following categories is included in generally accepted auditing standards?

Standards of review.

Standards of planning.

Standards of fieldwork.

Standards of evidence.

Correct Answer: C

Question 5 of 1014

When qualifying an opinion because of an insufficiency of audit evidence, an auditor should refer to the situation in the:
Exam AUD: Question 5 - Image 1

Option A

Option B

Option C

Option D

Correct Answer: B