Free AUD CPA Practice Question Walkthroughs

On this page you’ll find free AUD CPA practice question walkthroughs on topics from the AICPA CPA exam blueprints for the AUD exam.

AUD I: Ethics, Professional Responsibilities, and General Principles

A1

Application: Apply the Conceptual Framework for Members in Public Practice and Members in Business included in the AICPA Code of Professional Conduct to situations that could present threats to compliance with the rules included in the Code.

Application: Apply the Conceptual Framework for Independence included in the AICPA Code of Professional Conduct to situations that could present threats to compliance with the rules included in the Code.

A2

Application: Apply the ethical requirements and independence rules of the Securities and Exchange Commission and the Public Company Accounting Oversight Board to situations that could compromise compliance or impair independence during an audit of an issuer.

A3

Application: Apply the ethical requirements and independence rules of the Government Accountability Office Government Auditing Standards to situations that could present threats to compliance during an audit of, or attestation engagement for, a government entity or an entity receiving federal awards.

B

Remembering and Understanding: Understand unconscious auditor biases and other impediments to acting with professional skepticism, including threats, incentives and judgment making shortcuts.

C1

Remembering and Understanding: Identify the nature, scope and objectives of the different types of audit
engagements for issuers and nonissuers.