Reporting and Attestation Practice Question

Question

A supervisor reviews a case with a trainee for the CPA AUD Auditing and Attestation involving review engagement in Reporting and Attestation. Which answer is best? (Item 39)

Answer choices

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

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 review engagement scenario.

Explanation

The correct answer is C because review engagement 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: review engagement

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