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CPA AUD mini exam #21.

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CPA AUD mini exam #21.

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

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

CPA AUD mini exam #21.

"},"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":"cmom554e50000jl044dw19myy","texte_question":"

An auditor is reviewing a client’s bank confirmation. Which assertion is primarily being tested?

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

Bank confirmations provide direct evidence that cash balances exist. They are external confirmations and highly reliable. They primarily test whether the reported balance actually exists. Therefore, the assertion tested is existence.

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

Presentation

","correcte":false,"explication":"","imageUrl":"$undefined"}]},{"id":"cmom554e50005jl042a2w5osb","texte_question":"

When is it appropriate for an auditor to rely on written representations from management as audit evidence?

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

Written representations are considered less reliable evidence. They should only be used to support other audit evidence. They cannot be the sole basis for conclusions. Therefore, they are appropriate when supported by other evidence.

","points":1,"temps_limite":"$undefined","reponses":[{"texte":"When they are supported by other audit evidence","correcte":true,"explication":"","imageUrl":"$undefined"},{"texte":"When they are the only evidence available","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"When they are signed by senior management","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"

Always, as they are sufficient by themselves

","correcte":false,"explication":"","imageUrl":"$undefined"}]},{"id":"cmom554e5000ajl041rifbdau","texte_question":"

Which of the following procedures is most effective for testing the valuation assertion for accounts receivable?

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

Valuation of receivables relates to collectibility. Reviewing aging and assessing allowance estimates addresses this directly. Confirmations test existence, not valuation. Therefore, aging and allowance analysis is most effective.

","points":1,"temps_limite":"$undefined","reponses":[{"texte":"Confirming receivable balances with customers","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"Reviewing the aging schedule and assessing allowance estimates","correcte":true,"explication":"","imageUrl":"$undefined"},{"texte":"Observing the billing process","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"

Tracing sales invoices to shipping documents

","correcte":false,"explication":"","imageUrl":"$undefined"}]},{"id":"cmom554e6000fjl049sccy0p3","texte_question":"

An auditor is evaluating the reliability of evidence obtained from external confirmations. Which factor is most important in this evaluation?

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

Reliability of evidence increases when it comes from independent sources. The independence of the confirming party is critical. Client involvement reduces reliability. Therefore, independence is the key factor.

","points":1,"temps_limite":"$undefined","reponses":[{"texte":"The format of the confirmation request","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"The independence of the confirming party","correcte":true,"explication":"","imageUrl":"$undefined"},{"texte":"The speed of the response","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"

The client’s involvement in the process

","correcte":false,"explication":"","imageUrl":"$undefined"}]},{"id":"cmom554e6000kjl04g9budwg0","texte_question":"

Which of the following is NOT typically included in audit workpapers?

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

Audit workpapers include procedures, evidence, and conclusions. They do not include forward-looking business plans unrelated to the audit. Such information is not necessary for audit support. Therefore, management’s future plans are not included.

","points":1,"temps_limite":"$undefined","reponses":[{"texte":"Audit procedures performed","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"Evidence obtained","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"Auditor’s conclusions","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"

Management’s future business plans

","correcte":true,"explication":"","imageUrl":"$undefined"}]},{"id":"cmom554e6000pjl04if0y6hg3","texte_question":"

During an audit, the auditor does not receive a response to a confirmation request for a material receivable. What should the auditor do?

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

When confirmations are not returned, the auditor must perform alternative procedures. These may include examining subsequent cash receipts or supporting documents. Ignoring the lack of response is not acceptable. Therefore, alternative procedures are required.

","points":1,"temps_limite":"$undefined","reponses":[{"texte":"Assume the balance is correct","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"Perform alternative procedures","correcte":true,"explication":"","imageUrl":"$undefined"},{"texte":"Issue a qualified opinion","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"

Ignore the lack of response

","correcte":false,"explication":"","imageUrl":"$undefined"}]},{"id":"cmom554e6000ujl0458om6yqr","texte_question":"

Which of the following best describes “appropriate audit evidence”?

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

Appropriateness refers to quality of evidence. Quality is determined by relevance and reliability. Evidence must directly relate to assertions and be trustworthy. Therefore, appropriate evidence is both relevant and reliable.

","points":1,"temps_limite":"$undefined","reponses":[{"texte":"Evidence obtained from internal sources only","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"

Evidence that is both relevant and reliable

","correcte":true,"explication":"","imageUrl":"$undefined"},{"texte":"Evidence that is documented in workpapers","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"

Evidence that supports management’s assertions

","correcte":false,"explication":"","imageUrl":"$undefined"}]},{"id":"cmom554e6000zjl04zyfg99f5","texte_question":"

An auditor is reviewing lease agreements to verify accounting treatment. This procedure is an example of:

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

Inspection involves examining documents or records. Reviewing lease agreements is a direct inspection procedure. It is not observation or inquiry. Therefore, this is inspection.

","points":1,"temps_limite":"$undefined","reponses":[{"texte":"Inspection","correcte":true,"explication":"","imageUrl":"$undefined"},{"texte":"Observation","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"Inquiry","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"

Recalculation

","correcte":false,"explication":"","imageUrl":"$undefined"}]},{"id":"cmom554e60014jl04rb4i9ggq","texte_question":"

Which of the following is a key consideration when planning an inventory observation?

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

Inventory observation planning focuses on when and where the count occurs. This ensures accurate and complete observation. Other factors are not directly relevant. Therefore, timing and location are key.

","points":1,"temps_limite":"$undefined","reponses":[{"texte":"

The client’s profitability

","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"The timing and location of the count","correcte":true,"explication":"","imageUrl":"$undefined"},{"texte":"The auditor’s experience","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"

The audit fee

","correcte":false,"explication":"","imageUrl":"$undefined"}]},{"id":"cmom554e60019jl04v52u11gr","texte_question":"

An auditor is evaluating audit evidence obtained from internally generated reports. Which factor would most likely reduce the reliability of this evidence?

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

Internally generated evidence depends on the effectiveness of internal controls. Weak controls reduce reliability. Stronger systems increase trustworthiness. Therefore, weak controls reduce reliability.

","points":1,"temps_limite":"$undefined","reponses":[{"texte":"The reports are reviewed by management","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"

The reports are generated from systems with weak controls

","correcte":true,"explication":"","imageUrl":"$undefined"},{"texte":"The reports are used for internal decision-making","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"

The reports are consistent with prior periods

","correcte":false,"explication":"","imageUrl":"$undefined"}]}]},"categories":["aud-auditing-attestation-mini-exams"],"date":"2026-04-30T23:48:38.679Z","modified":"2026-04-30T23:54:39.101Z"}}]]}]}]]