Aicpa AUD CPA AICPA Auditing 9L0 012 Practice Test - Set 1

Test your knowledge with this Aicpa AUD CPA AICPA Auditing 9L0 012 mock exam. Get real-world IT questions and prepare for certification success.

AUD: AICPA Auditing and Attestation (CPA) - Exam Information

Exam Information

Exam Code

Aicpa AUD CPA AICPA Auditing 9L0 012

Exam Title

AUD: AICPA Auditing and Attestation (CPA)

Vendor

AICPA

Difficulty

Advanced

Duration

4 Hours

Question Format

Multiple Choice

Last Updated

March 10, 2025

The AUD section of the CPA exam tests the knowledge and skills required for auditing, including assessing risks and developing audit strategies.

Practice Test

Shop Best AUD: AICPA Auditing and Attestation (CPA) Resources Worldwide Amazon

1. Which of the following is the primary objective of an audit?

To express an opinion on the fairness of financial statements

To prepare financial statements for a company

To identify internal control weaknesses

To ensure all accounts are accurate

2. Which audit procedure is most effective in detecting errors or fraud in financial statements?

Test of controls

Substantive testing

Observation

Inquiry

3. In an audit of financial statements, the auditor is primarily responsible for:

Providing absolute assurance about the financial statements

Providing reasonable assurance that the financial statements are free from material misstatement

Guaranteeing the company’s profitability

Identifying fraud in the company

4. Which of the following is considered a non-audit service that can be provided by an auditor?

Tax preparation

Internal control assessment

Risk assessment

Financial statement audit

5. What is the purpose of an audit risk model?

To determine the level of assurance the auditor should provide

To calculate the cost of an audit

To identify specific fraud risks in the audit process

To ensure compliance with tax laws

The Aicpa AUD CPA AICPA Auditing 9L0 012 certification is a globally recognized credential for IT professionals. This practice test helps you prepare by covering key topics like hardware, networking, troubleshooting, and security.

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