AICPA CPA-Auditing Exam - Topic 3 Question 2 Discussion

Actual exam question for AICPA's CPA-Auditing exam

Question #: 2
Topic #: 3

[All CPA-Auditing Questions]

Which of the following categories is included in generally accepted auditing standards?

AStandards of review.

BStandards of planning.

CStandards of fieldwork.

DStandards of evidence.

Show Suggested Answer

Suggested Answer: C

Choice "c" is correct. Generally accepted auditing standards include three categories: general standards, standards of fieldwork, and standards of reporting.

Choices "a", "b", and "d" are incorrect, based on the above Explanation: .

Reports on Audited Financial Statements

by Jennifer at May 06, 2022, 11:37 PM

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Alysa

8 months ago

Just to clarify, A and B are not part of GAAS.

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Shenika

9 months ago

Totally agree, fieldwork standards are essential!

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Milly

9 months ago

Wait, are standards of evidence really a thing?

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Whitley

9 months ago

I thought it was all about planning!

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Ludivina

9 months ago

Standards of fieldwork are definitely included.

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Rosalia

9 months ago

Okay, I've got this. TE Mobile is a mobile provider, so the bandwidth is likely in the Mbps or Kbps range. I'll compare the options and pick the one that seems most reasonable.

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Essie

9 months ago

I'm pretty sure the four main financial statements are the balance sheet, income statement, cash flow statement, and statement of changes in shareholders' equity. Let me think through this...

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Tamra

10 months ago

Hmm, I'm not sure which option is best here. I'll need to review the data module features more closely to determine the most efficient way to implement this grouping logic.

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