CPA — Auditing & Attestation CPA — Auditing & Attestation Practice Test 2025
This is the official CPA — Auditing & Attestation CPA — Auditing & Attestation question paper for 2025, as set in the Model questions examination. It carries 99 full marks and a time allowance of 240 minutes, across 10 questions. On Kekkei you can attempt this CPA — Auditing & Attestation past paper online with a timer, get instant AI feedback and step-by-step solutions, and track the topics where you lose marks — completely free. Whether you are revising for your CPA — Auditing & Attestation CPA — Auditing & Attestation exam or solving previous years' question papers, this 2025 paper is a great way to practise under real exam conditions.
| Level | CPA — Auditing & Attestation |
|---|---|
| Subject | CPA — Auditing & Attestation |
| Year | 2025 BS |
| Exam session | Model questions |
| Full marks | 99 |
| Time allowed | 240 minutes |
| Questions | 10, all with step-by-step solutions |
Auditing & Attestation
Select the best answer.
When developing an overall audit strategy, which of the following factors is least likely to affect the auditor's determination of materiality for the financial statements as a whole?
The color scheme used in the entity's annual report
The color scheme of the annual report has no bearing on materiality. Per AU-C 320, materiality is influenced by the entity's financial benchmarks, industry, regulatory environment, and prior audit results.
Under COSO's Internal Control — Integrated Framework (2013), which of the following is not one of the five components of internal control?
Profit maximization
The five COSO components are: Control Environment, Risk Assessment, Control Activities, Information & Communication, and Monitoring Activities. Profit maximization is not a component of internal control.
Which of the following audit procedures provides the most reliable evidence regarding the existence of inventory?
Observation of the client's physical inventory count
Per AU-C 501, observation of the physical inventory count provides the most reliable evidence for the existence assertion.
An auditor issues a report containing a qualified opinion due to a material misstatement. The basis for the qualified opinion paragraph should be placed:
Immediately before the opinion paragraph
Under AU-C 705, when issuing a qualified opinion, the Basis for Qualified Opinion paragraph is placed immediately before the Opinion paragraph to provide context for the modification.
In an examination engagement under the SSAE standards, the practitioner's report should express:
An opinion on the subject matter or assertion
Under AT-C 205, an examination engagement results in the practitioner expressing an opinion. A review engagement provides limited (negative) assurance, while a compilation provides no assurance.
Under the AICPA Code of Professional Conduct, which of the following actions would most likely impair an auditor's independence?
Having a direct financial interest in an audit client
A direct financial interest in an audit client impairs independence regardless of materiality under ET §1.210. Tax preparation services are generally permissible with proper safeguards.
An auditor assesses the risk of material misstatement at the financial statement level as high. Which of the following responses is most appropriate?
Assign more experienced staff and increase the level of supervision
Per AU-C 315 and AU-C 330, when risk at the financial statement level is high, the auditor should assign more experienced personnel, increase supervision, and modify the overall audit strategy.
Which of the following is the best example of a detective control?
Bank reconciliations performed monthly
Bank reconciliations are detective controls because they identify discrepancies after transactions have occurred. Dual authorization, physical locks, and segregation of duties are preventive controls.
An auditor sends positive confirmations to a sample of accounts receivable customers. If a customer does not respond, the auditor should:
Perform alternative audit procedures
Per AU-C 505, when no response is received to a positive confirmation, the auditor should perform alternative procedures such as examining subsequent cash receipts, shipping documents, or other corroborating evidence.
When an auditor identifies a material uncertainty related to going concern, and management's disclosures are adequate, the auditor should:
Include an Emphasis-of-Matter paragraph in an unmodified opinion
Per AU-C 570, when a material uncertainty about going concern exists but disclosures are adequate, the auditor includes an Emphasis-of-Matter paragraph and issues an unmodified opinion.
Frequently asked questions
- Where can I find the CPA — Auditing & Attestation CPA — Auditing & Attestation question paper 2025?
- The full CPA — Auditing & Attestation CPA — Auditing & Attestation 2025 (Model questions) question paper is available free on Kekkei. You can read every question online and attempt the paper under timed exam conditions.
- Does the CPA — Auditing & Attestation 2025 paper come with solutions?
- Yes. Every question on this CPA — Auditing & Attestation past paper includes a step-by-step solution, plus instant AI feedback when you attempt it on Kekkei.
- How many marks is the CPA — Auditing & Attestation CPA — Auditing & Attestation 2025 paper?
- The CPA — Auditing & Attestation CPA — Auditing & Attestation 2025 paper carries 99 full marks and is meant to be completed in 240 minutes, across 10 questions.
- Is practising this CPA — Auditing & Attestation past paper free?
- Yes — reading and attempting this CPA — Auditing & Attestation past paper on Kekkei is completely free.