Name: 2026 CertGod CPA-TEST exam dumps, CPA-TEST PDF+VCE practice, 100% Pass Guaranteed
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SKU: CPA-TEST
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CPA-TEST Q&A's Detail

Exam Code:	CPA-TEST
Total Questions:	1241
Single & Multiple Choice	1241

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CPA-TEST Online Practice Questions and Answers

Questions 1

Which of the following procedures would an auditor most likely perform for year-end accounts receivable confirmations when the auditor did not receive replies to second requests?

A. Review the cash receipts journal for the month prior to the year-end.

B. Intensify the study of the internal control structure concerning the revenue cycle.

C. Increase the assessed level of detection risk for the existence assertion.

D. Inspect the shipping records documenting the merchandise sold to the debtors.

Show Answer

Questions 2

An auditor most likely would be responsible for communicating significant deficiencies in the design of internal control:

A. To the Securities and Exchange Commission when the client is a publicly-held entity.

B. To specific legislative and regulatory bodies when reporting under Government Auditing Standards.

C. To a court-appointed creditors' committee when the client is operating under Chapter 11 of the Federal Bankruptcy Code.

D. To shareholders with significant influence (more than 20% equity ownership) when the significant deficiencies (reportable conditions) are deemed to be material weaknesses.

Show Answer

Questions 3

A member of a limited liability company may generally do all of the following, except:

A. Transfer his membership in the company without the consent of the other members.

B. Participate in the management of the company absent an agreement to the contrary.

C. Have limited liability.

D. Order office supplies for the company.

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