IIA Exam IIA-CGAP Topic 6 Question 81 Discussion

Actual exam question for IIA's IIA-CGAP exam

Question #: 81
Topic #: 6

The term _________ refers to the audit procedures deemed necessary in the circumstances to achieve the objective of the audit. The procedures required to conduct an audit in accordance with _________ should be determined by the auditor having regard to the requirements of ISAs, relevant professional bodies, legislation, and regulations:

AScope of an audit, ISAs

BPurpose of an audit, ISAs

CPrinciple of an audit, ISAs

DPurpose of an audit, PSPs

Show Suggested Answer

Suggested Answer: B

by Valda at Jul 03, 2024, 04:40 PM

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Marcos

2 months ago

Scope, purpose, principles... can we just have a 'choose all that apply' option and call it a day?

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Jade

2 months ago

Ah, the joys of audit exams. At least they didn't ask about the 'purpose of an audit, using a ouija board'.

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Jesus

7 days ago

Oops, that's not the right answer.

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Thaddeus

8 days ago

D) Purpose of an audit, PSPs

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Tawny

9 days ago

Definitely, knowing the principles is key.

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Shaniqua

10 days ago

C) Principle of an audit, ISAs

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King

16 days ago

Yeah, but it's important to understand the concepts.

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Broderick

22 days ago

B) Purpose of an audit, ISAs

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Cyndy

1 months ago

I know right, audit exams can be tough.

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Cyndy

2 months ago

A) Scope of an audit, ISAs

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Cordelia

2 months ago

D? Really? Professional service providers (PSPs)? I think the auditor should stick to ISAs, not random acronyms.

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Gary

2 months ago

I'm going with C. Principles of an audit seem to be the focus, and ISAs are the relevant standards.

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Miss

22 days ago

I'm not sure, but D) Purpose of an audit, PSPs doesn't sound right to me.

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Tomoko

1 months ago

I agree, B) Purpose of an audit, ISAs also seems like a good choice.

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Jolanda

1 months ago

I think A) Scope of an audit, ISAs is the correct answer.

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Daryl

3 months ago

I was leaning towards B, but A sounds more accurate. The purpose of an audit is broader, while the scope is the specific procedures needed.

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Myra

1 months ago

Yes, A is the right answer. The scope of an audit is essential in achieving the objective of the audit.

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Latrice

2 months ago

I agree, A seems to be the most accurate choice. The purpose of the audit is important, but the scope defines the specific procedures.

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Quentin

2 months ago

I think A is the correct answer. The scope of an audit is crucial in determining the necessary procedures.

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Rodolfo

3 months ago

Definitely option A. The scope of an audit is the key here, and ISAs (International Standards on Auditing) are the guiding framework.

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Janessa

1 months ago

Yes, the scope defines the boundaries of the audit procedures to achieve the objective.

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Lemuel

1 months ago

A) Scope of an audit, ISAs

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Jerlene

1 months ago

Actually, it's more about the scope rather than the purpose of the audit.

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Stephaine

2 months ago

B) Purpose of an audit, ISAs

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Bulah

2 months ago

I agree, the scope of an audit is crucial for determining the necessary procedures.

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Reuben

2 months ago

A) Scope of an audit, ISAs

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Raylene

3 months ago

I'm not sure, but I think it's C) Principle of an audit, ISAs.

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Kate

3 months ago

I agree with Lajuana, because the scope of an audit determines the procedures needed.

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Lajuana

4 months ago

I think the answer is A) Scope of an audit, ISAs.

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