Reporting and Attestation Practice Question

Question

A student must apply the concept rather than define it only for the CPA AUD Auditing and Attestation involving confirmation in Reporting and Attestation. Which response best applies the concept? (Item 110)

Answer choices

1. A. Treat all similar terms as interchangeable without checking the scenario context.
2. B. The best answer is to select the audit response that best supports sufficient appropriate evidence, professional skepticism, and proper reporting for the confirmation scenario.
3. C. Choose an answer that removes accountability from the responsible professional.
4. D. Escalate only after taking irreversible action without reviewing the facts.

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 confirmation scenario.

Explanation

The correct answer is B because confirmation 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: Reporting and Attestation
• Objective: confirmation

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