AICPA-Auditing Exam Questions - Navigate Your Path to Success

The AICPA CPA Auditing and Attestation (CPA-Auditing) exam is a good choice for Financial Manager and if the candidate manages to pass AICPA CPA Auditing and Attestation exam, he/she will earn AICPA CPA Certification. Below are some essential facts for AICPA CPA-Auditing exam candidates:

In actual AICPA CPA Auditing and Attestation (CPA-Auditing) exam, a candidate can expect 100 Questions and the officially allowed time is expected to be around 120 Minutes.
TrendyCerts offers 1025 Questions that are based on actual AICPA CPA-Auditing syllabus.
Our AICPA CPA-Auditing Exam Practice Questions were last updated on: Mar 02, 2025

Sample Questions for AICPA-Auditing Exam Preparation

Question 1

The two requirements crucial to achieving audit efficiency and effectiveness with a microcomputer are selecting:

AThe appropriate audit tasks for microcomputer applications and the appropriate software to perform the selected audit tasks.

BThe appropriate software to perform the selected audit tasks and client data that can be accessed by the auditor's microcomputer.

CClient data that can be accessed by the auditor's microcomputer and audit procedures that are generally applicable to several clients in a specific industry.

DAudit procedures that are generally applicable to several clients in a specific industry and the appropriate audit tasks for microcomputer applications.

Correct : A

Choice 'a' is correct. In microcomputer audit applications, efficient and effective system usage requires:

(1) identification of the appropriate audit tasks and

(2) appropriate software to perform the selected audit tasks.

Choice 'b' is incorrect. Although microcomputer access to client data is desirable, it is not required.

Choice 'c' is incorrect. Although microcomputer access to client data is desirable, it is not required. Also, microcomputer audit applications need not be applicable to several clients to be efficient and effective.

Choice 'd' is incorrect. Microcomputer audit applications need not be applicable to several clients to be efficient and effective.

Options Selected by Other Users:

Question 2

When engaged to express an opinion on a nonissuer's internal control, an accountant should:

AObtain management's written assertions regarding whether the company has maintained effective internal control.

BQualify any opinion concerning management's assertion that the cost of correcting any weaknesses exceeds the benefits.

CKeep informed of events subsequent to the date of the report that might have affected the accountant's opinion.

DDisclaim an opinion on whether the system taken as a whole is sufficient to prevent or detect material errors or irregularities.

Correct : A

Choice 'a' is correct. An auditor should obtain management's written assertion about the effectiveness of the entity's internal control.

Choice 'b' is incorrect. The accountant should disclaim (not qualify) an opinion on management's assertions that the cost of correcting weaknesses exceeds the benefits.

Choice 'c' is incorrect. The accountant has no responsibility to evaluate the effect of subsequent events. In fact, the report on an entity's internal control specifically states that projections of the internal control evaluation to future periods is inappropriate.

Choice 'd' is incorrect. The accountant does provide an opinion (and not a disclaimer) on the effective operation of internal control.