AICPA CPA-Auditing Exam - Topic 3 Question 131 Discussion

Actual exam question for AICPA's CPA-Auditing exam

Question #: 131
Topic #: 3

To obtain audit evidence about control risk, an auditor selects tests from a variety of techniques including:

AInquiry.

BAnalytical procedures.

CCalculation.

DConfirmation.
Explanation
Choice 'a' is correct. Tests of controls include such procedures as inspecting documentation, inquiry, observation, and reperformance.
Choice 'b' is incorrect. Analytical procedures are used for planning purposes, as substantive tests, and as an overall final review, but they do not provide evidence about control risk.
Choice 'c' is incorrect. Calculation is used as a substantive test rather than as a test of controls.
Choice 'd' is incorrect. Confirmation represents a substantive test rather than a test of controls.

Show Suggested Answer

Suggested Answer: A

by Talia at Aug 14, 2026, 08:36 PM

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Judy

4 days ago

I’m a bit confused about why confirmation isn’t considered a test of controls. I thought it was important for understanding the reliability of controls.

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Carolynn

9 days ago

I think we practiced a question similar to this, and I recall that analytical procedures are more about evaluating financial information rather than assessing control risk.

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Yuette

14 days ago

I remember we discussed that inquiry is a key part of tests of controls, but I’m not entirely sure how it fits with the other options.

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