AICPA CPA Auditing and Attestation CPA Exam Practice Test

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Total 1025 questions

Question 1

With respect to the audit of a nonissuer, significant deficiencies are matters that come to an auditor's attention that should be communicated to an entity's management and those charged with governance because they represent:



Answer : D

Question 2

Which of the following characteristics distinguishes computer processing from manual processing?



Answer : A

Question 3

The two requirements crucial to achieving audit efficiency and effectiveness with a microcomputer are selecting:



Answer : A

Question 4

With respect to the audit of a nonissuer, significant deficiencies are matters that come to an auditor's attention, which should be communicated to an entity's management and those charged with governance because they represent:



Answer : B

Question 5

An auditor who is testing IT controls in a payroll system would most likely use test data that contain conditions such as:



Answer : C

Page:    1 / 14   
Total 1025 questions