IIA Exam CPEA Topic 1 Question 103 Discussion

Actual exam question for IIA's CPEA exam

Question #: 103
Topic #: 1

[All CPEA Questions]

In assessing whether to accept a client for an audit engagement, a, auditor should consider the:

AAdequacy of the preplanned audit program

BAbility to establish consistency in application of accounting principles between years

CApparent scope limitation

DIntegrity of management

Show Suggested Answer

Suggested Answer: A

by Hyman at Jul 09, 2025, 12:49 PM

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Socorro

4 days ago

I agree, that's important to ensure the client is trustworthy.

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My

9 days ago

Definitely D - the integrity of management is crucial in determining whether to accept a client. You can't do a proper audit if the management is shady.

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Edgar

5 days ago

B) Ability to establish consistency in application of accounting principles between years

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Dudley

7 days ago

A) Adequacy of the preplanned audit program

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Peter

10 days ago

I think we should consider the integrity of management.

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