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AUD Mini Exam 23

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AUD Mini Exam 23

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CPA AUD mini exam covering audit evidence, sampling, internal controls, and risk assessment.

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

AUD Mini Exam 23

"},"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":"cmom6c7170000kw04032w31m1","texte_question":"

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

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

Audit documentation includes procedures, evidence, and conclusions. Marketing strategy is 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":"

Client's marketing strategy.

","correcte":true,"explication":"","imageUrl":"$undefined"}]},{"id":"cmom6c7170005kw04zzwk4g16","texte_question":"

During an audit, no confirmation is received. What should the auditor do?

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

Alternative procedures must be performed when confirmations are not returned.

","points":1,"temps_limite":"$undefined","reponses":[{"texte":"Assume correct.","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"Perform alternative procedures.","correcte":true,"explication":"","imageUrl":"$undefined"},{"texte":"Ignore it.","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"

Issue opinion.

","correcte":false,"explication":"","imageUrl":"$undefined"}]},{"id":"cmom6c717000akw04touhnuz3","texte_question":"

What defines sufficient appropriate audit evidence?

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

Sufficiency = quantity and appropriateness = quality.

","points":1,"temps_limite":"$undefined","reponses":[{"texte":"Only external evidence.","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"Adequate quantity and quality.","correcte":true,"explication":"","imageUrl":"$undefined"},{"texte":"Detailed only.","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"

Documented only.

","correcte":false,"explication":"","imageUrl":"$undefined"}]},{"id":"cmom6c717000fkw04j5290tsw","texte_question":"

Reviewing contracts is what type of procedure?

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

Reviewing contracts is inspection of documents.

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

Recalculation

","correcte":false,"explication":"","imageUrl":"$undefined"}]},{"id":"cmom6c717000kkw040k97n8mj","texte_question":"

What drives audit procedures planning?

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

Audit procedures are based on assessed risk.

","points":1,"temps_limite":"$undefined","reponses":[{"texte":"Client preference","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"Risk assessment","correcte":true,"explication":"","imageUrl":"$undefined"},{"texte":"Schedule","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"

Marketing

","correcte":false,"explication":"","imageUrl":"$undefined"}]},{"id":"cmom6c717000pkw04oeoinznj","texte_question":"

What reduces reliability of internal evidence?

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

Prepared by employees involved in transactions reduces reliability.

","points":1,"temps_limite":"$undefined","reponses":[{"texte":"Independent review","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"Controlled system","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"Prepared by involved staff","correcte":true,"explication":"","imageUrl":"$undefined"},{"texte":"

External support

","correcte":false,"explication":"","imageUrl":"$undefined"}]},{"id":"cmom6c717000ukw0418314qqp","texte_question":"

Confirmations test which assertion?

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

Confirmations primarily test 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":"cmom6c718000zkw047xgby946","texte_question":"

Observation evidence example?

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

Observation involves watching a process.

","points":1,"temps_limite":"$undefined","reponses":[{"texte":"Confirming balances","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"

Reviewing contracts

","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"Watching inventory count","correcte":true,"explication":"","imageUrl":"$undefined"},{"texte":"

Recomputing

","correcte":false,"explication":"","imageUrl":"$undefined"}]},{"id":"cmom6c7180014kw04dxjefwcc","texte_question":"

Depreciation schedules test which assertion?

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

Depreciation relates to 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

","correcte":false,"explication":"","imageUrl":"$undefined"}]},{"id":"cmom6c7180019kw047qev4qh2","texte_question":"

What is sufficient appropriate audit evidence?

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

Enough quantity and quality to support opinion.

","points":1,"temps_limite":"$undefined","reponses":[{"texte":"Only external","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"Enough quality & quantity","correcte":true,"explication":"","imageUrl":"$undefined"},{"texte":"Only documented","correcte":false,"explication":"","imageUrl":"$undefined"},{"texte":"

Only detailed

","correcte":false,"explication":"","imageUrl":"$undefined"}]}]},"categories":["aud-auditing-attestation-mini-exams"],"date":"2026-05-01T00:10:03.827Z","modified":"2026-05-01T00:28:08.730Z"}}]]}]}]]