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CPA AUD mini exam #20.

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CPA AUD mini exam #20.

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Mini exam covering CPA AUD topics including substantive procedures, analytical procedures, audit sampling, audit evidence, internal controls, and reporting.

"},"excerpt":{"rendered":"

CPA AUD mini exam #20.

"},"featured_media":0,"featured_media_url":"$undefined","acf":{"duree_estimee":15,"niveau_difficulte":"$undefined","categorie":"AUD — Auditing & Attestation Mini Exams","nombre_questions":10,"score_minimum":80,"ordre_questions":"Aleatoire","questions":[{"id":"cmom55un90000l704x8zoe2oo","texte_question":"

Which of the following types of audit evidence is generally considered the most reliable?

","type_question":"QCM","explication":"

Audit evidence obtained from independent external sources is generally more reliable. Written confirmations from third parties provide strong, direct evidence. Internally generated and verbal evidence are less reliable. Therefore, external confirmations are the most reliable.

","points":1,"temps_limite":"$undefined","reponses":[{"texte":"A copy of an internally generated report","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"A written confirmation from an independent third party","correcte":true,"explication":"","imageUrl":"$undefined"},{"texte":"An email from the client’s controller","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"

A verbal explanation from management

","correcte":false,"explication":"","imageUrl":"$undefined"}]},{"id":"cmom55una0005l704ewni55in","texte_question":"

During an audit, the auditor decides to confirm inventory held at a third-party warehouse. What is the primary purpose of this procedure?

","type_question":"QCM","explication":"

Confirmations with third parties are used to verify existence. The auditor seeks assurance that inventory actually exists at the location. This does not directly test valuation or controls. Therefore, the purpose is to verify existence.

","points":1,"temps_limite":"$undefined","reponses":[{"texte":"To test the valuation of inventory","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"To verify the existence of inventory","correcte":true,"explication":"","imageUrl":"$undefined"},{"texte":"To assess internal control effectiveness","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"

To evaluate inventory turnover ratios

","correcte":false,"explication":"","imageUrl":"$undefined"}]},{"id":"cmom55una000al704pb45w1so","texte_question":"

Which of the following is NOT a requirement for audit documentation under AICPA standards?

","type_question":"QCM","explication":"

Audit documentation must support conclusions and allow an experienced auditor to understand the work performed. It must include significant findings and be prepared timely. Personal opinions unrelated to the audit are not required. Therefore, including personal opinions is not a requirement.

","points":1,"temps_limite":"$undefined","reponses":[{"texte":"It must be sufficient for an experienced auditor to understand the work performed","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"It must include all significant findings and conclusions","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"It must include the auditor’s personal opinions unrelated to the audit","correcte":true,"explication":"","imageUrl":"$undefined"},{"texte":"

It must be prepared on a timely basis

","correcte":false,"explication":"","imageUrl":"$undefined"}]},{"id":"cmom55una000fl704oms302gl","texte_question":"

An auditor is observing a client’s physical inventory count. Which assertion is primarily being tested through this procedure?

","type_question":"QCM","explication":"

Observation of inventory counts provides evidence that inventory physically exists. This procedure directly tests the existence assertion. It does not primarily address completeness or valuation. Therefore, existence is being tested.

","points":1,"temps_limite":"$undefined","reponses":[{"texte":"Completeness","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"Existence","correcte":true,"explication":"","imageUrl":"$undefined"},{"texte":"Valuation","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"

Accuracy

","correcte":false,"explication":"","imageUrl":"$undefined"}]},{"id":"cmom55una000kl704erdp5yh6","texte_question":"

When evaluating the appropriateness of audit evidence, the auditor should consider:

","type_question":"QCM","explication":"

Appropriateness of evidence relates to relevance and reliability. These determine the quality of audit evidence. Cost or prior experience are not primary determinants. Therefore, relevance and reliability are key.

","points":1,"temps_limite":"$undefined","reponses":[{"texte":"The cost of obtaining the evidence","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"The relevance and reliability of the evidence","correcte":true,"explication":"","imageUrl":"$undefined"},{"texte":"The client’s willingness to cooperate","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"

The auditor’s prior experience with the client

","correcte":false,"explication":"","imageUrl":"$undefined"}]},{"id":"cmom55una000pl7048g68r7ss","texte_question":"

Which of the following is an example of audit evidence obtained through recalculation?

","type_question":"QCM","explication":"

Recalculation involves verifying mathematical accuracy. Recomputing payroll expenses is a direct example. Other options involve confirmation, observation, or inspection. Therefore, recomputing payroll is recalculation.

","points":1,"temps_limite":"$undefined","reponses":[{"texte":"Confirming receivables with customers","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"Observing inventory counts","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"Recomputing payroll expenses","correcte":true,"explication":"","imageUrl":"$undefined"},{"texte":"

Reviewing purchase orders

","correcte":false,"explication":"","imageUrl":"$undefined"}]},{"id":"cmom55una000ul704tfx6winr","texte_question":"

An auditor receives a confirmation indicating a significant legal contingency. What should the auditor do next?

","type_question":"QCM","explication":"

Legal contingencies require evaluation of their impact. The auditor must assess financial statement disclosure and measurement. Immediate opinion modification is premature. Therefore, the auditor should investigate the impact.

","points":1,"temps_limite":"$undefined","reponses":[{"texte":"Immediately issue a qualified opinion","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"Ignore the response if not material","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"Investigate the impact on financial statement disclosures","correcte":true,"explication":"","imageUrl":"$undefined"},{"texte":"

Conclude the liability is certain

","correcte":false,"explication":"","imageUrl":"$undefined"}]},{"id":"cmom55una000zl7043uxggz8o","texte_question":"

Which of the following is a key requirement for audit workpapers?

","type_question":"QCM","explication":"

Audit workpapers must support conclusions and allow traceability. Cross-referencing ensures documentation is clear and complete. They do not need client approval or indefinite retention. Therefore, cross-referencing is required.

","points":1,"temps_limite":"$undefined","reponses":[{"texte":"They must include detailed client forecasts","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"

They must be cross-referenced to supporting documentation

","correcte":true,"explication":"","imageUrl":"$undefined"},{"texte":"They must be approved by client management","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"

They must be retained indefinitely

","correcte":false,"explication":"","imageUrl":"$undefined"}]},{"id":"cmom55una0014l704tqnq6ig9","texte_question":"

During an inventory observation the auditor notices discrepancies between counted and recorded quantities. What should the auditor do?

","type_question":"QCM","explication":"

Discrepancies indicate potential misstatements. The auditor must investigate and perform additional procedures. Ignoring or assuming accuracy is inappropriate. Therefore, further investigation is required.

","points":1,"temps_limite":"$undefined","reponses":[{"texte":"Ignore the differences if small","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"Investigate the discrepancies and perform additional procedures","correcte":true,"explication":"","imageUrl":"$undefined"},{"texte":"Assume the records are correct","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"

Immediately adjust the financial statements

","correcte":false,"explication":"","imageUrl":"$undefined"}]},{"id":"cmom55una0019l704q8oxr7yk","texte_question":"

Which of the following best describes the purpose of audit documentation?

","type_question":"QCM","explication":"

Audit documentation provides support for conclusions and the audit opinion. It allows review and demonstrates compliance with standards. It does not replace procedures or exist solely for cost purposes. Therefore, its purpose is to support conclusions.

","points":1,"temps_limite":"$undefined","reponses":[{"texte":"To reduce audit costs","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"To provide a basis for the auditor’s conclusions and opinion","correcte":true,"explication":"","imageUrl":"$undefined"},{"texte":"

To replace audit procedures

","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"

To satisfy client requirements only

","correcte":false,"explication":"","imageUrl":"$undefined"}]}]},"categories":["aud-auditing-attestation-mini-exams"],"date":"2026-04-30T21:56:31.066Z","modified":"2026-04-30T23:55:13.125Z"}}]]}]}]]