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AUD – CPA Auditing and Attestation Exam (AUD) - AICPA Exam Questions

Last updated on July 22, 2026

97% Exam Compliance
1011 Total Questions
1
Question
Which of the following statements is correct concerning an auditor's required communication with those charged with governance?
Options
A This communication should include disagreements with management about significant audit adjustments, whether or not satisfactorily resolved.
B If matters are communicated in writing, the report is required to be distributed to both those
charged with governance and management.
C If matters are communicated in writing, the report is appropriate for general use.
D This communication is required to occur before the auditor's report on the financial statements is issued.
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2
Question
An auditor's responsibility to express an opinion on the financial statements is:
Options
A Implicitly represented in the auditor's standard report.
B Explicitly represented in the opinion paragraph of the auditor's standard report.
C Explicitly represented in the opening paragraph of the auditor's standard report.
D Explicitly represented in the scope paragraph of the auditor's standard report.
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3
Question
Which of the following accurately depicts the auditor's responsibility with respect to Statements on Auditing Standards?
Options
A The auditor is required to follow the guidance provided by the Standards, without exception.
B The auditor is generally required to follow the guidance provided by the Standards, unless following such guidance would result in an audit that is not cost-effective.
C The auditor is generally required to follow the guidance provided by Standards with which he or she is familiar, but will not be held responsible for departing from provisions of which he or she was unaware.
D The auditor is generally required to follow the guidance provided by the Standards, and should be able to justify any departures.
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4
Question
The purpose of segregating the duties of hiring personnel and distributing payroll checks is to separate the:
Options
A Human resources function from the controllership function.
B Operational responsibility from the recordkeeping responsibility.
C Administrative controls from the internal accounting controls.
D Authorization of transactions from the custody of related assets.
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5
Question
Which of the following is required documentation in an audit in accordance with generally accepted auditing standards?
Options
A A flowchart or narrative of the information system relevant to financial reporting describing the recording and classification of transactions for financial reporting.
B A planning memorandum establishing the timing of the audit procedures and coordinating the assistance of entity personnel.
C An audit plan setting forth in detail the procedures necessary to accomplish the engagement's objectives.
D An internal control questionnaire identifying controls that assure specific objectives will be achieved.
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