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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 is true regarding significant deficiencies in internal control?
Options
A Auditors must search for them.
B They must be disclosed in footnotes.
C Auditors must communicate them to management and to those charged with governance.
D They must be included in the financial statements.
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2
Question
An auditor traced a sample of purchase orders and the related receiving reports to the purchases journal and the cash disbursements journal. The purpose of this substantive audit procedure most likely was to:
Options
A Identify unusually large purchases that should be investigated further.
B Determine that purchases were properly recorded.
C Verify that cash disbursements were for goods actually received.
D Test whether payments were for goods actually ordered.
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3
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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4
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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5
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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