Evidence and Procedures Practice Question

Question

A professional is deciding the best next action for the CPA AUD Auditing and Attestation involving sampling in Evidence and Procedures. Which response best applies the concept? (Item 29)

Answer choices

1. A. The best answer is to select the audit response that best supports sufficient appropriate evidence, professional skepticism, and proper reporting for the sampling scenario.
2. B. Skip verification because the previous case had the same answer.
3. C. Document nothing because documentation could create follow-up questions.
4. D. Rely on informal custom instead of the applicable rule, control, or standard.

Correct Answer

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

Explanation

The correct answer is A because sampling 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: easy
• Domain: Evidence and Procedures
• Objective: sampling

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