Internal Control and Risk Assessment Practice Question

Question

A client-facing situation requires a compliant response for the CPA AUD Auditing and Attestation involving professional skepticism in Internal Control and Risk Assessment. Which statement is most accurate for exam purposes? (Item 22)

Answer choices

1. A. Escalate only after taking irreversible action without reviewing the facts.
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. Treat all similar terms as interchangeable without checking the scenario context.
4. D. Choose an answer that removes accountability from the responsible professional.

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: Internal Control and Risk Assessment
• Objective: professional skepticism

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