Evidence and Procedures Practice Question

Question

A supervisor reviews a case with a trainee for the CPA AUD Auditing and Attestation involving professional skepticism in Evidence and Procedures. Which statement is most accurate for exam purposes? (Item 182)

Answer choices

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

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 professional skepticism scenario.

Explanation

The correct answer is B because professional skepticism 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: Evidence and Procedures
• Objective: professional skepticism

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