Ethics, Responsibilities, and Planning Practice Question

Question

A student must apply the concept rather than define it only for the CPA AUD Auditing and Attestation involving tests of controls in Ethics, Responsibilities, and Planning. Which option best reduces risk or error? (Item 27)

Answer choices

1. A. Choose the option that sounds familiar even if it does not fit the scenario.
2. B. Use the most complex option even when a simpler compliant action directly solves the problem.
3. C. The best answer is to select the audit response that best supports sufficient appropriate evidence, professional skepticism, and proper reporting for the tests of controls scenario.
4. D. Apply a rule from a different domain even though the exam objective is different.

Correct Answer

C. The best answer is to select the audit response that best supports sufficient appropriate evidence, professional skepticism, and proper reporting for the tests of controls scenario.

Explanation

The correct answer is C because tests of controls is tested by asking candidates to select the audit response that best supports sufficient appropriate evidence, professional skepticism, and proper reporting. The distractors reflect common exam mistakes: ignoring context, using informal shortcuts, skipping verification, or applying a rule from the wrong domain.

Question details

• Difficulty: medium
• Domain: Ethics, Responsibilities, and Planning
• Objective: tests of controls

Practice more

Start Ethics, Responsibilities, and Planning practice

Back to Ethics, Responsibilities, and Planning