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CPA AUD International Auditing Standards, Government Auditing Standards, and Information Technology
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Avg score: 61% • Most missed: “Which of the following is NOT true about international auditing standards?”
The CPA AUD exam (Auditing and Attestation) focuses on auditing procedures, GAAS, AICPA Code of Professional Conduct, and IT implications in audits. Key areas include risk assessment (25-35%), evidence gathering (30-40%), and compliance with GAO and International Standards. Key topics include Internal Controls, SSAE engagements, and governmental audit reports.  Core Audit Components (CPA AUD) AICPA Standards (GAAS): Governs audits of non-issuers (private companies), focusing on planning, evidence, and report issuance. PCAOB Standards: Governs audits of issuers (public companies), focusing... Show more
CPA AUD International Auditing Standards, Government Auditing Standards, and Information Technology
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14 Questions

1. Which of the following is a documentation requirement that an auditor should follow when auditing in accordance with Government Auditing Standards?
I. Audit documentation should contain sufficient information so that supplementary oral explanations are not required
II. Audit documentation should include the auditor’s assessment of the material risk of noncompliance
2. Which of the following is permitted for an audit client with appropriate safeguards under the international code of ethics (IFAC) but not permitted under the AICPA code of professional conduct?
I. Investment banking
II. Legal services
3. Which of the following is an engagement attribute for an audit of an entity that processes most of its financial data in electronic form without any paper documentation?
I. Increased effort to search for evidence of management fraud
II. Performance of audit tests on a continuous basis
4. Which of the following is NOT true about international auditing standards?
I. The location in which the auditor practices must be disclosed in the audit report.
II. External confirmation of accounts receivable is generally required.
5. In relation to the AICPA Code of Professional Conduct, the IFAC Code of Ethics for Professional Accountants:
6. Which of the following is permitted for an audit client with appropriate safeguards under the international code of ethics (IFAC) but not permitted under the AICPA code of professional conduct?
I. Investment banking
II. Legal services
7. Which of the following controls involves dummy transactions being run simultaneously with live transactions in the client’s computer system?
I. Test data
II. Integrated test facility
8. Auditors engaged to perform a single audit must perform procedures to obtain an understanding of internal control pertaining to the compliance requirements for federal programs sufficient to plan an audit and to support a low assessed level of control risk for:
I. major programs
II. nonmajor programs
9. In which of the following audits is the CPA required to prepare a written report on the auditor’s understanding of internal control and the assessment of control risk?
I. Audits performed in accordance with GAGAS
II. Audits performed in accordance with GAAS
10. Auditors engaged to perform a “single audit” of a major program must:
I. obtain an understanding of internal control over compliance
II. perform tests of controls
11. Which of the following is correct regarding reporting requirements in a compliance audit?
I. The auditor must report on whether the entity has complied with applicable requirements.
II. The auditor does not express an opinion on the effectiveness of internal control over compliance.
12. Which of the following is correct regarding reporting requirements in a compliance audit?
I. The auditor must report on whether the entity has complied with applicable requirements.
II. The auditor does not express an opinion on the effectiveness of internal control over compliance.
13. Durka Company, a client of Corey, CPA, has recently automated its accounting system. While Corey has been the auditor of Durka for several years, this will be the first audit encompassing the new system. Which of the following is most likely a result of this change?
I. Corey will need to take courses to develop an appropriate level of IT skill.
II. Corey will need to revise his audit objectives from prior years to reflect the new situation.
III. Corey will need to revise his audit program and audit procedures from prior years to reflect the new situation.
14. In which of the following audits is the CPA required to prepare a written report on the auditor’s understanding of internal control and the assessment of control risk?
I. Audits performed in accordance with GAGAS
II. Audits performed in accordance with GAAS

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