Ethics, Responsibilities, and Planning Practice Question

Question

A supervisor reviews a case with a trainee for the CPA AUD Auditing and Attestation involving control environment in Ethics, Responsibilities, and Planning. Which statement is most accurate for exam purposes? (Item 146)

Answer choices

1. A. Ignore the issue because speed is more important than documentation or accuracy.
2. B. The best answer is to select the audit response that best supports sufficient appropriate evidence, professional skepticism, and proper reporting for the control environment scenario.
3. C. Assume the requirement applies only when the customer specifically asks about it.
4. D. Prioritize convenience over safety, compliance, or accurate reasoning.

Correct Answer

B. The best answer is to select the audit response that best supports sufficient appropriate evidence, professional skepticism, and proper reporting for the control environment scenario.

Explanation

The correct answer is B because control environment 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: control environment

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