Internal Control and Risk Assessment Practice Question

Question

A student must apply the concept rather than define it only for the CPA AUD Auditing and Attestation involving sampling in Internal Control and Risk Assessment. Which response best applies the concept? (Item 169)

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. Use the most complex option even when a simpler compliant action directly solves the problem.
3. C. Apply a rule from a different domain even though the exam objective is different.
4. D. Choose the option that sounds familiar even if it does not fit the scenario.

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: Internal Control and Risk Assessment
• Objective: sampling

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