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CPA AUD mini exam #22.

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CPA AUD mini exam #22.

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

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

CPA AUD mini exam #22.

"},"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":"cmom5tvlr001el504etun17vw","texte_question":"

Which of the following is a requirement for audit documentation under AICPA standards?

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

Audit documentation must be retained for a minimum period. AICPA standards require retention for at least five years. Other options are not required by standards. Therefore, retention for five years is required.

","points":1,"temps_limite":"$undefined","reponses":[{"texte":"It must be retained for at least 5 years","correcte":true,"explication":"","imageUrl":"$undefined"},{"texte":"It must be prepared using a standardized template","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"It must include management’s certification","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"

It must be approved by the audit committee

","correcte":false,"explication":"","imageUrl":"$undefined"}]},{"id":"cmom5tvlr001jl5045jmhjhdb","texte_question":"

An auditor is performing a confirmation of cash balances with a bank. Which assertion is primarily being tested?

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

Bank confirmations provide direct evidence that cash balances exist. This primarily tests the existence assertion. Other assertions are not the main focus. Therefore, existence is being tested.

","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":"cmom5tvlr001ol504d9xi5mic","texte_question":"

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

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

Recalculation involves checking mathematical accuracy. Recomputing interest expense is a direct example. Other procedures involve inspection or observation. Therefore, recomputing is recalculation.

","points":1,"temps_limite":"$undefined","reponses":[{"texte":"Reviewing bank statements","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"Observing inventory counts","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"Recomputing interest expense","correcte":true,"explication":"","imageUrl":"$undefined"},{"texte":"

Confirming balances with third parties

","correcte":false,"explication":"","imageUrl":"$undefined"}]},{"id":"cmom5tvlr001tl504vjw95n43","texte_question":"

An auditor is reviewing a client’s allowance for doubtful accounts. Which assertion is primarily being tested?

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

Allowance for doubtful accounts relates to collectibility. This directly affects valuation of receivables. Therefore, the assertion tested is valuation.

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

Rights and obligations

","correcte":false,"explication":"","imageUrl":"$undefined"}]},{"id":"cmom5tvlr001yl5046zm381k1","texte_question":"

Which of the following is a key consideration when evaluating the appropriateness of audit evidence?

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

Appropriateness refers to quality of evidence. This is determined by relevance and reliability. Other factors are secondary. Therefore, relevance and reliability are key.

","points":1,"temps_limite":"$undefined","reponses":[{"texte":"The quantity of evidence only","correcte":false,"explication":"","imageUrl":"$undefined"},{"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 preference

","correcte":false,"explication":"","imageUrl":"$undefined"}]},{"id":"cmom5tvlr0023l504faqdi981","texte_question":"

An auditor is confirming accounts payable balances with vendors. Which assertion is primarily being tested?

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

Confirmations of accounts payable help identify unrecorded liabilities. This relates to completeness. Therefore, completeness is the primary assertion tested.

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

Rights and obligations

","correcte":false,"explication":"","imageUrl":"$undefined"}]},{"id":"cmom5tvlr0028l5048js3ksaw","texte_question":"

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

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

Audit workpapers must support the auditor’s conclusions. They provide evidence of work performed. They do not need management signatures. Therefore, supporting conclusions is required.

","points":1,"temps_limite":"$undefined","reponses":[{"texte":"They must include the client’s internal policies","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"They must support the auditor’s conclusions","correcte":true,"explication":"","imageUrl":"$undefined"},{"texte":"They must be reviewed by external regulators","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"

They must be signed by management

","correcte":false,"explication":"","imageUrl":"$undefined"}]},{"id":"cmom5tvls002dl504afin4qq1","texte_question":"

An auditor is observing a client’s inventory count. Which of the following is NOT a primary objective of this procedure?

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

Inventory observation tests existence and procedures. It does not directly evaluate valuation. Therefore, valuation methods are not a primary objective.

","points":1,"temps_limite":"$undefined","reponses":[{"texte":"Verifying physical existence","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"Assessing count procedures","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"

Determining ownership rights

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

Evaluating valuation methods

","correcte":true,"explication":"","imageUrl":"$undefined"}]},{"id":"cmom5tvls002il504g438jr2p","texte_question":"

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

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

Inquiry involves asking knowledgeable individuals. Asking management about controls is an example. Other options involve confirmation, observation, or inspection. Therefore, inquiry is asking management.

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

Confirming balances with customers

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

Asking management about internal controls

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

Inspecting purchase invoices

","correcte":false,"explication":"","imageUrl":"$undefined"}]},{"id":"cmom5tvls002nl504au2vvfpb","texte_question":"

An auditor is evaluating the reliability of evidence obtained from a third-party confirmation. Which factor would most increase reliability?

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

Reliability increases when evidence comes from independent sources. Independence reduces bias. Therefore, an independent confirming party increases reliability.

","points":1,"temps_limite":"$undefined","reponses":[{"texte":"The response is received electronically","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"

The client prepared the confirmation

","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"The confirming party is independent","correcte":true,"explication":"","imageUrl":"$undefined"},{"texte":"

The response is received quickly

","correcte":false,"explication":"","imageUrl":"$undefined"}]}]},"categories":["aud-auditing-attestation-mini-exams"],"date":"2026-04-30T23:56:28.427Z","modified":"2026-05-01T00:13:54.111Z"}}]]}]}]]