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AICPA CPA-Auditing Exam - Topic 3 Question 80 Discussion

Actual exam question for AICPA's CPA-Auditing exam
Question #: 80
Topic #: 3
[All CPA-Auditing Questions]

Which of the following professional services would be considered an attestation engagement?

Show Suggested Answer Hide Answer
Suggested Answer: A

Choice 'a' is correct. The auditor's report on compliance and on internal control over financial recording (based on an audit) must include the scope of testing of compliance and internal control.

Choice 'b' is incorrect. Material indications of illegal acts are not only reported to the members of the governing body of the audited entity and their senior staff officials but, in some circumstances, auditors should report illegal acts directly to external parties (such as the grantor agency).

Choice 'c' is incorrect. Although GAO standards require that the auditor communicate information regarding the nature, timing and extent of planned testing to officials of the audited entity and to individuals contracting for the audit, reporting of all changes is not required. (For example, immaterial changes to the audit program need not be reported.)

Choice 'd' is incorrect. Certain privileged or confidential information may be prohibited from general disclosure and should not be included in the audit report. The report should, however, disclose the nature of the information omitted and the requirement that makes an opinion necessary.


by Evangelina at Jan 28, 2024, 04:56 PM

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Merrilee
3 months ago
I agree, C is definitely not an attestation engagement!
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Bambi
3 months ago
Wait, are we sure none of these are actual attestation engagements?
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Dallas
4 months ago
I think D could be considered, but it seems more like forecasting than attestation.
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Felix
4 months ago
Definitely not A or B, those are more advisory roles.
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Maurine
4 months ago
Attestation engagements involve verifying information, not just advising.
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Jillian
4 months ago
I thought attestation engagements were more about audits and reviews, so none of these seem to fit perfectly. I might be overthinking it.
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Ceola
4 months ago
I feel like D could be related since it involves preparing financial statements, but I'm not completely confident if that qualifies as attestation.
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Ressie
4 months ago
I remember practicing a question similar to this, and I think it was about verifying financial information. Maybe it's not A, B, or C?
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Stephaine
5 months ago
I think an attestation engagement involves providing assurance on financial statements, but I'm not sure which option fits that definition.
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Alaine
5 months ago
I'm a little unsure on this one. The options seem similar, and I don't want to overthink it. I'll just go with my best guess and move on to the next question.
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Santos
5 months ago
Okay, I've got this. Attestation engagements involve the practitioner examining information and issuing a report on it. That rules out the other options, which are more advisory or financial in nature. I'm feeling good about selecting the right answer here.
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Marshall
5 months ago
This question seems straightforward, but I want to make sure I understand the key differences between the types of professional services. I'll need to carefully review the definitions of each engagement type.
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Rueben
5 months ago
Hmm, this is a tricky one. I'm not totally confident in my understanding of attestation engagements versus the other options. I'll need to think through the characteristics of each to determine which one fits.
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Tora
5 months ago
I'm confident the answer is Cisco Dual Mode for Android. This phone type is specifically designed for Jabber users in Cisco Unified Communication Manager.
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Leila
5 months ago
DOC files can show thumbnails sometimes, right? I'm really uncertain about that one.
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Rima
5 months ago
I feel like this issue could also stem from a permission problem, like users not having the Assign Issue permission. But I'm not confident about that.
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Laurel
5 months ago
Wasn't there something in the course materials about needing an agent for ECS monitoring? I can't recall if it was mandatory or not.
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Kattie
9 months ago
Prepare the income statement and balance sheet for the future, huh? I'd like to see them try that with my personal finances!
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Laquanda
9 months ago
Ah, the age-old question: which professional service is the most attestable? I bet the IRS has a few opinions on that one.
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Antonio
9 months ago
C must be the answer. Advising on a computer system selection is definitely not an attestation engagement. Sounds like a job for an IT consultant, not an accountant.
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Kallie
8 months ago
So, the correct answer would be D, preparing financial statements based on client expectations.
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Mable
9 months ago
Exactly, attestation engagements involve providing assurance on financial statements or other information.
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Kanisha
9 months ago
I think you're right. It's more about providing assurance on financial information.
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Marvel
9 months ago
C must be the answer. Advising on a computer system selection is definitely not an attestation engagement.
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Latanya
10 months ago
I'm going with A. Advocating on behalf of a client sounds more like a consulting engagement to me.
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Nidia
9 months ago
User 3: I'm not sure, but I think it might be D as well.
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Lyda
10 months ago
User 2: I disagree, I believe D is the attestation engagement.
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Flo
10 months ago
User 1: I think A is the correct answer.
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Verona
10 months ago
But preparing financial statements based on client expectations is considered an attestation engagement.
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Golda
10 months ago
I disagree, I believe the answer is A.
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Verona
10 months ago
I think the answer is D.
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Eura
11 months ago
Hmm, I'm not sure. Perhaps B is the right answer? Providing financial services as a controller seems like it could be an attestation engagement.
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Helaine
9 months ago
Lera: Oh, that makes sense. D does sound like an attestation engagement.
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Leah
9 months ago
User 3: I believe the correct answer is D, preparing financial statements based on client expectations.
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Jettie
9 months ago
User 2: I agree with you. B is not the correct option for an attestation engagement.
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Lera
9 months ago
User 2: I agree with you, B does not involve attestation engagements.
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Anabel
9 months ago
User 1: I think B is not the right answer. It's not an attestation engagement.
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Nieves
9 months ago
User 2: I agree with Nieves. B is not the correct option for an attestation engagement.
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Chaya
9 months ago
User 1: I think B is not the right answer. It's not an attestation engagement.
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Mariko
10 months ago
User 1: I think B is not the right answer.
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Leontine
11 months ago
I'm not sure, but I think it's between A and D. Advocating for a client on tax matters could also be considered attestation, right?
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Maile
11 months ago
I think D is the correct answer. Preparing financial statements based on client expectations is an attestation engagement.
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Daniel
11 months ago
I agree with Lenna, preparing financial statements based on client expectations is definitely an attestation engagement.
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Lenna
11 months ago
I think the answer is D.
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