Practice AUD questions with explanations covering ethics, risk assessment, audit procedures, evidence, conclusions and reporting. Start below or play CPArcade’s Daily Challenge for a five-question mixed practice session.
These are real CPArcade questions pulled from the current question bank. Use them to test yourself before jumping into the Daily Challenge or Full Game.
Correct answer: C. Audit of financial statements
Independence is required for attest engagements, audit, review and agreed-upon procedures. It is NOT required for compilations, tax preparation or consulting.
Correct answer: C. Detection risk
Detection risk is the only component the auditor directly controls, by adjusting the nature, timing and extent of substantive procedures.
Correct answer: B. Existence, recorded sales actually occurred
Vouching FROM recorded amounts BACK to source documents tests existence, verifying that recorded transactions actually occurred. Tracing forward tests completeness.
Correct answer: B. Qualified opinion with an 'except for' paragraph
Material but not pervasive uncorrected misstatement → qualified ('except for') opinion. Adverse is reserved for pervasive misstatements.
Correct answer: C. Audit of financial statements
Independence is required for attest engagements — audits, reviews and agreed-upon procedures. Compilations, tax preparation and consulting do not require independence, though the CPA must still act with integrity and objectivity. This is one of the most fundamental distinctions in the AICPA Code.
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Use these topic areas to decide what to review next.
Practice independence rules, threats and professional responsibilities.
Work through planning, risk assessment and audit response questions.
Review procedures, evidence quality, sampling and assertion logic.
Practice reporting, modifications and communication questions.