Free CPA Exam Questions

Auditing and Attestation (AUD) AUD-1. Which of the following statements is correct concerning both an engagement to compile and an engagement to review a nonissuer’s financial statements? A. The accountant expresses no assurance on the financial statements. B. The accountant should obtain a written management representation letter. C. The accountant need not obtain an understanding of internal control. D. The accountant must be independent in fact and appearance. AUD-2. A compilation of financial statements in accordance with Statements on Standards for Accounting and Review Services is limited to presenting A. Accounting data that conforms with a special purpose framework other than GAAP. B. Unaudited financial statements that omit substantially all required GAAP disclosures. C. Information in the form of financial statements that is the representation of management. D. Supplementary financial information that has been subjected to inquiry and analytical procedures. AUD-3. According to rules issued under the Sarbanes-Oxley Act, which […]

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