Evidence and Procedures Practice Question

Question

A candidate is reviewing a practice scenario for the CPA AUD Auditing and Attestation involving review engagement in Evidence and Procedures. Which answer is best? (Item 199)

Answer choices

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

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 review engagement scenario.

Explanation

The correct answer is C because review engagement 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: review engagement

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