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2025 AUD CPA Exam Final Review 300+ Questions & Verified Answers Covers
Ethics, Evidence, Reports & Risk AICPA Aligned Becker-Based Graded A+
what |auditor |should |consider |for |firm's |client |acceptance |& |continuance |policies |- |answersability |to | meet |reporting |deadlines, |ability |to |staff |engagements, |independence, |& |integrity |of |client |mgmt |(do | we |want |to |be |associated |with |them) before |accepting |audit |engagement |- |answersdetermine |if |financial |reporting |framework |is |acceptable |& |obtain |agreement |of |mgmt |that |it |acknowledges |and |understands |responsibilities management |responsibilities |- |answerspreparation |& |fair |presentation |of |financial |statements; |design, |implementation, |& |maintenance |of |internal |controls; |provide |auditor |with |access |to |all |relevant |info, | addtl |info |auditor |may |request, |& |unrestricted |access |to |people |necessary |to |obtain |evidence inquiries |should |be |made |of |predecessor |auditor |regarding |- |answersintegrity |of |mgmt, |mgmt | disagreements |with |predecessor |auditor, |reason |for |change |in |auditors, |any |fraud/noncompliance/internal |control |matters |& |commmunication |of |those |to |mgmt/audit | committee/those |charged |with |governance during |audit |of |new |client, |auditor |should |obtain |sufficient |appropriate |evidence |about |- |answersif | opening |balances |contain |misstatements |& |if |all |accounting |policies |are |consistently |applied new |auditor |should |review |predecessor's |documentation |of |- |answersplanning, |risk |assessment | procedures, |further |audit |procedures, |results, |matters |of |continuing |accounting |& |audit |significance engagement |letter |- |answerscontract |between |client |& |auditor |to |reduce |risk |of |misinterpretation for |recurring |audits, |auditor |should |assess |- |answersif |circumstances |requires |terms |of |engagement |to |be |revised written |engagement |letter |should |include |- |answersobjective |of |audit, |mgmt |responsibilities, |auditor | responsibilities |(gather |sufficient |appropriate |audit |evidence, |express |an |opinion), |limitations |of | engagement |(not |providing |total |assurance, |not |guarantee |f/s |free |of |misstatements), |identification |of |applicable |financial |reporting |framework, |reference |to |expected |form |& |content |of |report |to |be | issued audit |documentation |- |answerswritten |record |of |work |performed, |evidence |obtained, |& |conclusion | reached qualities |of |audit |documentation |- |answersdivided |into |permanent |& |current |files, |supports |auditor's | report/opinion, |aids |in |training |& |conduct/supervision |of |audit, |provides |record |of |accumulated | evidence, |indicates |that |accounting |records |reconcile |to |financial |statement, |contains |enough |info | that |an |experienced |auditor |with |no |prior |knowledge |of |client |could |understand |the |work |performed audit |documentation |assembly |& |retention |requirements |- |answersissuers: |documentation |must |be | assembled |within | 45 |days |of |audit |report |release |& |must |be |kept |for | 7 |years
non-issuers: |documentation |must |be |assembled |within | 60 |days |of |audit |report |release |& |must |be | kept |for | 5 |years audit |documentation |is |confidential |& |can |only |be |disclosed |without |client |permission |if |- | answerspart |of |quality |review |program, |subpoenaed |for |it, |or |part |of |investigation |by |AICPA/state | CPA |society/state |statute those |charged |with |governance |- |answerspeople |who |bear |responsibility |to |oversee |obligations |& | direction |of |entity |(includes |board |of |directors |& |audit |committee) audit |committee |- |answersmembers |of |the |board |of |directors |(usually |independent/outside |directors) | who |aren't |employees |or |part |of |mgmt |& |don't |have |material |financial |interests |in |the |company audit |committee |functions |- |answersestablish |control |environment, |select |& |appoint |independent | auditor, |review |quality |of |auditor's |work, |respond |to |auditor |recommendations, |help |resolve | disagreements |in |accounting |treatment |of |material |items, |& |serve |as |bridge |between |board |of | directors |& |auditor communication |responsibilities |of |auditor |in |financial |statement |audit |- |answersnot |required |to |(but | may) |search |for |deficiencies |less |sever |than |material |weaknesses |or |express |opinion |on |internal | control; |, |in |writing, |both |significant |deficiencies |& |material |weaknesses |to |mgmt/governance |within | 60 |days |of |report |release |date; |in |writing, |previously |communicated |significant |deficiencies/material | weaknesses |that |haven't |been |corrected; |other |deficiencies |identified |(in |writing |or |orally); |can't | report |absence |of |significant |deficiencies |but |can |report |absence |of |material |weaknesses independence |is |required |for |- |answersaudits |& |attest |services |(including |reviews); |NOT |required |for | compilations, |consulting, |tax |work cases |where |independence |is |impaired |- |answers1. |CPA |has |direct |financial |interest |or |indirect | material |interest |in |client
- |audit |fees |remain |unpaid |for |more |than |a |year
- |CPA |has |mgmt |position |with |client |or |is |employee; |spouse |can |be |employee |as |long |as |its |not |in | mgmt |or |financial |reporting |role
- |CPA |makes |hiring |decisions |for |client
- |litigation, |unless |it |is |for |immaterial |amount |unrelated |to |the |audit cases |where |independence |is |NOT |impaired |- |answers1. |with |bank |client |by |full |insured |checking | account |(under |$250K |FDIC |limit |amount)
- |fully |collateralized |car |loan all |engagements |must |be |performed |with |- |answersobjectivity, |integrity, |& |free |of |conflict |of |interests general |standards |that |apply |to |all |engagements |- |answersprofessional |competence, |due |professional | care, |adequate |planning |& |supervision, |sufficient |relevant |data
quality |control |system |components |for |a |firm |(HELP |ME) |- |answersHuman |resources, |Engagement/client |acceptance |& |continuance |policies, |Leadership |responsibilities |(tone |at |top), | Performance |of |engagements, |Monitoring |(reasonable |assurance |that |QC |system |is |relevant, | adequate, |operating |effectively, |& |compliant), |Ethical |requirement |compliance planning |an |engagement |components |- |answers1. |obtain |knowledge |of |client |business |& |industry | once |accepting |engagement |(use |analytical |procedures)
- |develop |audit |STRATEGY-outline |scope, |reporting |objectives, |timing, |required |communications, |& | factors |that |determine |focus
- |develop |audit |PLAN-outlines |NET |of |procedures |to |be |performed internal |controls |- |answersprocess |designed |to |provide |assurance |that |entity's |objectives |(reliability, | effectiveness, |compliance) |will |be |achieved inherent |limitations |of |internal |control |- |answershuman |error, |collusion, |fraud, |management |override; |inadequate |design |of |internal |controls |NOT |an |inherent |limitation 5 |components |of |internal |control |(CRIME) |- |answersControl |environment |(tone |at |top) Risk |assessment |(by |management) Information |& |communication |systems Monitoring |(of |internal |control |structure) Existing |control |activities strong |internal |control |activities |(PAID |TIPS) |- |answersPrenumbering |of |documents Authorization |of |transactions Independent |checks |for |asset |availability Documentation Timely/appropriate |performance |reviews Information |processing |controls Physical |controls |for |safeguarding |assets Segregation |of |duties 3 |components |of |segregation |of |duties |(ARC) |- |answers1. |Authorization
- |Recordkeeping
- |Custody auditor |internal |control |requirements |- |answersunderstand | 5 |components |of |internal |control, | evaluate |design |& |implementation |of |relevant |controls, |assess |risk, |design |appropriate |procedures SOC | 1 |Report |- |answersreport |on |service |organization's |internal |controls |over |financial |reporting
SOC | 2 |Report |- |answersreport |on |service |organization's |internal |controls |over |privacy, |confidentiality, | processing |integrity, |availability, |& |security Type | 1 |Report |- |answershelps |auditor |understand |the |design |of |controls Type | 2 |Report |- |answershelps |auditor |understand |controls |and |may |provide |evidence |supporting |a | reduction |in |the |assessed |level |of |control |risk auditing |around |the |computer |(manual |procedures) |- |answersgood |for |simple |batch |systems |with | good |audit |trails; |risks |include |insufficient |procedures |& |lack |of |solid |evidence auditing |through |the |computer |(CAAT) |- |answerstransaction |tagging, |embedded |audit |modules, |test | data, |integrated |test |facility, |parallel |simulation, |generalized |audit |software |package integrated |test |facility |(ITF) |- |answerstest |data |is |commingled |with |live |data |(without |client | knowledge) |to |look |for |invalid |info parallel |simulation |- |answersauditor |reprocesses |some |of |the |client's |live |data |(in |their |system) |and | compares |it |with |the |client's |system generalized |audit |software |package |(GASP) |- |answersallows |auditor |to |perform |tests |of |controls |& | substantive |tests |directly |on |the |client |system IT |risks |in |the |audit |- |answersreliance |on |inaccurate |systems, |loss |of |data, |unauthorized |changes, | failure |to |make |required |changes |to |system IT |benefits |in |the |audit |- |answersaccurate/consistent |processing, |improved |timeliness/availability |of | info, |data |analysis, |reduction |in |risk |controls |are |circumvented, |effective |implementation |of |security | controls effect |of |IT |on |audit |testing |- |answerssubstantive |testing |may |not |suffice |alone |so |tests |of |controls | should |be |performed auditor |responsibilities |regarding |material |misstatements |caused |by |fraud |is |- |answerssame |as |those | caused |by |error presumed |fraud |risks |in |any |audit |- |answersimproper |revenue |recognition, |management |override |of | controls fraud |risk |factors |(fraud |triangle) |- |answerspressure, |opportunity, |rationalization audit |procedures |to |address |fraud |risk |- |answersdiscuss |fraud |risk |with |engagement |team, |obtain | information |to |identify |risks, |assess |fraud |risks |evaluate |audit |evidence |on |fraud, |make |appropriate | communications, |document |considerations |of |fraud fraud |that |causes |material |financials |statement |misstatement |- |answersalways |report |directly |to | management/those |charged |with |governance responses |to |assessed |high |risk |of |material |misstatement |- |answerscommunicate |need |for | professional |skepticism, |assign |staff |with |more |experience/skills, |increase |level |of |supervision, |
inherent |risk |(IR) |- |answerssusceptibility |of |assertion |to |material |misstatement |assuming |there |are |no | related |controls control |risk |(CR) |- |answersrisk |that |material |misstatement |could |occur |in |an |assertion |& |not |be | prevented |or |detected |on |a |timely |basis |by |client |internal |controls detection |risk |(DR) |- |answersrisk |that |auditor |won't |detect |material |misstatement |in |an |assertion; | assessed |by |auditor |for |their |own |test |work |(can |change |this |by |varing |NET |of |procedures); |as | acceptable |level |of |DR |decreases, |assurance |required |from |substantive |tests |increases risk |assessment |& |f/s |material |misstatement |criteria |discussions |- |answerscan |be |discussed | concurrently, |must |involve |key |audit |team |members, |done |during |planning audit |evidence |hierarchy |- |answers1. |actual |knowledge |of |auditor
- |external |evidence
- |internal |evidence
- |oral |evidence if |RMM |is |high |(bad) |- |answersacceptable |level |of |DR |is |lower, |higher |NET |of |substantive |tests | required |(more |work, |less |interim |testing) if |RMM |is |low |(good) |- |answersacceptable |level |of |DR |is |higher, |lower |NET |of |substantive |testing | required |(less |work, |more |interim |testing |allowed) risk |assessment |procedures |for |obtaining |understanding |of |client's |business |- |answersinquiry, | analytical |procedures, |audit |data |analytics, |observation/inspection, |audit |team |discussion 6 |main |f/s |assertions |(COVER |U) |- |answers1. |Completeness-balances/transactions/disclosures |have | been |recorded |& |included |in |f/s
- |Cutoff-transactions |recorded |in |proper |accounting |period
- |Valuation, |allocation, |& |accuracy-balances/transactions/disclosures |are |recorded |fairly |& |at | appropriate |amounts |& |adjustments |are |properly |recorded
- |Existence |& |occurrence-balances |exist |& |transactions |that're |recorded |& |disclosed |have |occurred |
- |Rights |& |obligations-entity |holds |rights |to |assets |& |has |obligations |for |liabilities
- |Understanding |& |classification-transactions |recorded |in |proper |accounts, |financial |info/disclosures | are |appropriate |presented |and |described Tracing |(up) |- |answerscompleteness |& |coverage |for |expenses |and |liabilities; |start |with |start |with | source |docs |and |work |up |ledger/trial |balance/accounting |records Vouching |(down) |- |answerssupport |for |occurrence |& |existence |of |revenue |& |assets; |start |with | ledger/trial |balance/accounting |records |and |work |down |to |source |docs sufficient |appropriate |evidence |must |be |both |- |answersreliable |and |relevant
tests |of |controls |- |answersused |to |evaluate |operating |effectiveness |of |internal |control |in |preventing | or |detecting |material |misstatements use |tests |of |controls |when |- |answersrisk |assessment |based |on |operating |effectiveness |of |internal | controls |(CR |below |maximum) |or |extensive |use |of |IT confirms |of |AR |are |required |unless |- |answers-A/R |is |immaterial -confirms |would |be |inefficient -IR/CR |very |low |& |evidence |provided |by |other |procedures |sufficiently |reduce |risk positive |confirmations |- |answerscustomer |is |requested |to |return |statement |indicating |they |agree |with |amount |presented; |should |be |sent |for |large |individual |accounts, |expected |errors, |items |in |dispute, | weak |internal |control, |old |balances negative |confirmations |- |answersanswer |requested |only |if |amount |stated |is |incorrect; |nonreply | assumes |amount |stated |is |correct; |should |be |used |when |IR/CR |are |low, |large |number |of |small | balances, |or |no |reason |to |expect |that |recipients |would |ignore |it confirmation |non-responses |- |answersauditor |should |apply |alternative |procedures |(view |course |docs, | cash |receipts) |to |those |accounts |to |reduce |audit |risk |to |acceptable |level bank |confirms |should |be |sent |to |- |answersall |bank |with |whom |entity |has |done |business |previously | (even |if | 0 |balance) kiting |- |answerswhen |check |drawn |on |one |account |is |deposited |in |another |with |no |record |of |the | disbursement |being |made; |detect |by |viewing |bank |transfer |schedule lapping |- |answersusing |today's |cash |receipts |to |cover |yesterday's |theft; |detect |by |tracing |deposit | items |from |deposit |slip |to |posting |in |related |customer |account attribute |sampling |- |answersused |to |estimate |rate |of |occurrence |(whether |attribute |is |present |or | not); |primarily |used |for |tests |of |controls variable |sampling |- |answersused |to |estimate |numerical |value; |typically |used |in |substantive |testing sampling |risk |- |answersrisk |that |sample |isn't |representative |and |that |the |auditor's |conclusion |would | be |different |if |if |examining |100% |of |population risk |of |assessing |control |risk |too |low |- |answersused |in |test |of |controls |attribute |sampling; |overreliance |on |controls, |testing |not |effective risk |of |assessing |control |risk |too |high |- |answersused |in |test |of |controls |attribute |sampling; | underreliance |on |controls, |testing |not |efficient risk |of |incorrect |acceptance |- |answersused |in |substantive |testing |for |variable |sampling; |overreliance, | testing |not |effective risk |of |incorrect |rejection |- |answersused |in |substantive |testing |for |variable |sampling; |underreliance, | testing |not |efficient
substantive |analytical |procedures |considerations |- |answersdesign |& |performance, |efficiency |& | effectiveness, |limitations, |documentation |requirements, |& |analytical |procedures |used |for |overall | review common |substantive |auditing |procedures |(FIVE |CARROT |CARS) |- |answers-Footing/recalc -Inquiry -Vouching |(down) -Examination/inspection -Confirmations -Analytical |procedures -Reperformance -Reconciliations -Observation -Tracing |(up) -Cutoff |review -Auditing |related |accounts |simultaneously -Representation |letter -Subsequent |events |review auditing |A/R |- |answers-completeness-obtain |aged |A/R |& |trace |total |to |GL |control |account -valuation, |allocation, |and |accuracy-examine |results |of |confirmations |and |test |adequacy |of |ADA -existence |and |occurrence-confirm |sample |of |A/R |with |customers -rights |and |obligations-review |bank |confirmations/debt |agreements |for |liens |on |receivables auditing |sales |transactions |- |answers-completeness-trace |shipping |docs |to |sales |invoices/sales | journal/A/R |subsidiary |ledger -cutoff-compare |sales |invoices |from |before/after |YE |with |shipping |dates/dates |sales |were |recorded |in | sales |journal -valuation, |allocation, |and |accuracy-compare |prices |and |terms |of |invoices |with |authorized |price |lists/terms -existence |and |occurrence-vouch |sales |transactions |from |sales |journal |to |invoices |back |to |order/shipping |docs -understandability |and |classification-examine |sample |of |sales |invoices |for |proper |classification |into | appropriate |revenue |accounts
auditing |expenses |and |related |segregation |of |duties |- |answers-purchasing |department-approve/prepare |purchase |order -receiving |department-receive |goods, |match |with |purchase |order, |prepare |receiving |reports -vouchers |payable |department-match |documents, |prepare/approve |vouchers, |verify |accuracy -treasury-sign |checks, |mail |checks, |cancel |voucher |package auditing |A/P |- |answers-completeness-search |for |unrecorded |liabilities |(compare |subsequent |bank | statements |with |A/P |listing) -valuation, |allocation, |and |accuracy -existence |and |occurrence-vouch |(down) |amounts |from |A/P |listing |to |voucher |packages |(may |also | confirm |A/P) -rights |and |obligations-review |voucher |package |for |purchase |requisitions/purchase |order/receiving | report/vendor |invoice auditing |purchase |transactions |- |answers-completeness-trace |vouchers |to |purchase |journal -cutoff-compare |dates |on |vouchers |with |dates |the |transaction |was |recorded |in |purchase |journal -valuation, |allocation, |and |accuracy-recompute |math |accuracy |of |sample |of |vendor |invoices -existence |and |occurrence-test |vouchers |for |authorization |and |ensure |receiving |report |is |present -understanding |and |classification-verify |account |classification |of |sample |of |purchases auditing |PP&E |- |answers-purchase/retirement-verify |authorization, |vouch |additions |by |examining | documentation |and |inspect |actual |inventory, |test |for |unrecorded |retirements, |review |repairs |& | maintenance |to |see |if |anything |that |was |expensed |should've |been |capitalized -authorization-verify |board |approval -physical |security-serially |numbered |plates |should |be |on |all |assets -depreciation-verify |written |policies/procedures |are |maintained; |recalculate |expense -impairment-check |for |necessary |impairment |adjustments payroll |segregation |of |duties |- |answersauthorization-HR/supervision record |keeping-timekeeping |& |cost |accounting/payroll |preparation auditing |inventory |- |answers-controls-should |exist |between |purchasing, |receiving, |storage, |& |shipping -observation-required |for |physical |inventory |count |(can |perform |alternative |procedures |if |can't | observe) -calculation-test |physical |inventory |report |for |math |accuracy -consigned |goods-ascertain |that |consigned |inventory |on |hand |is |EXCLUDED |from |physical |inventory | count, |inventory |out |on |consignment |elsewhere |is |INCLUDED
scope |limitation |- |answersGAAS |issue; |requires |auditor |to |disclaim |opinion |or |withdraw |if |severe | enough material |weakness |requires |auditor |to |issue |- |answersadverse |opinion |including |a |definition |of |what |a |material |weakness |is, |a |statement |that |material |weaknesses |were |identified, |identification |of |what | material |weaknesses |were |described |in |mgmt |assessment |of |IC unmodified/unqualified |opinion |- |answersstates |that |f/s |present |fairly, |in |all |material |respects, |in | conformity |with |applicable |financial |reporting |framework when |to |modify |opinion |- |answerswhen |auditor |concludes |f/s |as |a |whole |are |materially |misstatement |(GAAP |issue) |or |if |unable |to |obtain |sufficient |appropriate |evidence |(GAAS |issue) qualified |opinion |- |answersstates |that |"except |for..." |f/s |present |fairly adverse |opinion |- |answersstates |that |f/s |don't |present |fairly |(GAAP |issue/departure); |used |if | misstatements |are |material |AND |pervasive disclaimer |of |opinion |- |answersstates |that |auditor |doesn't |express |an |opinion |on |f/s |(GAAS |issue); | used |if |misstatements |are |material |AND |pervasive when |group |auditor |assumes |responsibility |for |work |of |component |auditor |- |answersmake |no | reference |to |them |in |audit |report emphasis-of-matter |paragraph |- |answersused |to |refer |to |matter |appropriately |presented |and | disclosed |in |f/s; |place |immediately |after |opinion |paragraph, |use |heading |emphasis |of |matter, |describe |matter |and |location |of |relevant |disclosure, |state |that |report |isn't |modified other-matter |paragraph |- |answersused |to |refer |to |matter |not |presented |or |disclosed |in |f/s |& |relevant |to |user |understanding |of |audit critical |audit |matters |(issuers) |- |answersmatters |communicated |to |audit |committee |that |relate |to | material |accounts/disclosures |& |involved |challenging, |subjective, |or |complex |judgment; |if |none, |must | state |so changes |to |audit |report |for |qualified/adverse |- |answersmodify |auditor |responsibility |paragraph, |add | basis |for |modification |paragraph, |add |qualified/adverse |opinion |paragraph changes |to |audit |report |for |qualified/disclaimer |of |opinion |- |answersmodify |auditor |responsibility | paragraph, |add |basis |for |modification |paragraph, |add |qualified/disclaimer |of |opinion |paragraph, |if | disclaimer |also |modify |introductory |paragraph prior |opinion |may |be |changed |but |must |- |answersdisclose |reasons |for |change |in |emphasis-of- matter/other-matter |paragraph form |AP |- |answersissuers |must |file |with |PCAOB |for |each |audit |report |issued; |must |be |filed |by |35th | day |after |audit |report |first |filed |or |within | 10 |days |if |audit |report |is |part |of |SEC |registration |statement statements |on |standards |for |attestation |engagements |(SSAE) |- |answersapply |to |examinations, |reviews |(on |subject |matter, |including |prospective |f/s), |and |agreed-upon |procedures; |independence |required
examination |- |answersreasonable |assurance, |positive |opinion review |- |answerslimited |assurance, |conclusion |included agreed-upon |procedures |- |answersno |assurance |(disclaim |opinion), |include |list |of |findings required |conditions |for |agreed-upon |procedures |(I |AM |SURE) |- |answers-independence -agreement |of |parties-on |procedures |to |be |performed, |criteria |& |materiality |limits |to |be |used -measurability |& |consistency-reasonable |consistency |measured/findings |& |existing |supporting | evidential |matter -sufficiency |of |procedures-specified |parties |take |responsibility -use |of |report-restricted -responsibility |for |subject |matter-client |or |3rd |party |if |client |identifies |one -engaged |to |perform |them |on |prospective |f/s |& |include |summary |of |significant |provisions financial |forecast |- |answersbased |on |expected |conditions |and |courses |of |action; |general |use financial |projection |- |answersbased |on |hypothetical |assumptions; |restricted |use statements |of |standards |for |accounting |and |review |services |(SSARS) |- |answersapply |to |preparations, | compilations, |and |reviews |of |f/s review |of |f/s |(SSARS) |- |answerslimited |assurance, |independence |required, |each |page |must |be |marked |" |see |accountant |review |report", |use |inquiry |and |analytical |procedures |(comparisons, |ratios, | predictable |items) compilation |- |answersno |assurance, |independence |not |required |(but |must |disclose |if |not | independent); |CPA |compiles |info |that |is |mgmt's |representation; |read |f/s |to |ensure |they |are |free |of | obvious |errors preparation |- |answersno |assurance, |no |independence, |prepare |f/s |in |accordance |with |applicable | framework, |may |omit |disclosures |as |long |as |f/s |indicate |so, |must |have |a |statement |on |each |page |"no | assurance |is |provided" GAGAS |reporting |standards |and |requirements |- |answers-report |on |compliance-auditor |complies |with | GAAS |& |GAGAS, |auditor |performs |tests |of |compliance, |identification |of |noncompliance |issues -report |on |IC-audit |complies |with |GAAS |& |GAGAS, |auditor |asserts |that |IC |was |considered |as |part |of | planning |and |performing |the |audit, |but |not |to |express |opinion |on |IC -report |on |noncompliance-material |instances |of |noncompliance |should |be |reported |in |separate | communication |to |entity |and |noted |in |audit |report single |audit |requirements |- |answersapplies |to |entities |who |receive |AND |spend |$750k |or |more |a |year | in |federal |financial |assistance; |do |either |a |single |audit |of |the |entire |entity |or |program-specific |audit | for |award |(only |for |those |with |one |federal |program |and |not |required |to |have |f/s |audit); |materiality | considered |separately |for |each |major |program
