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AICPA AUD (AUD) Practice Tests & Test Prep by Exam Edge


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AICPA Auditing and Attestation Sample Test

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In performing an audit engagement, a CPA gathers various types of evidence relating to the property of the recording of economic events and transactions.  For financial statements, this evidence will address all of the following except:

the correct answer is: risks and opportunities of it-enabled systems and privacy programs.  in performing an audit engagement, a cpa gathers various types of evidence relating to the property of the recording of economic events and transactions.  for financial statements, this evidence will address the assertions that the assets listed in the balance sheet actually exist, that the company has title to these assets, and the valuations assigned to these assets have been established in conformity with generally accepted accounting principles.  the evidence gathered will also address whether the balance sheet contains all the liabilities of the company and that the notes to the financial statements include the needed disclosures. 
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