Evidence and Procedures Practice Question

Question

A practitioner wants to reduce risk before proceeding for the CPA AUD Auditing and Attestation involving tests of controls in Evidence and Procedures. Which option best reduces risk or error? (Item 167)

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: Evidence and Procedures
• Objective: tests of controls

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