IIA Exam CPEA Topic 1 Question 75 Discussion

Actual exam question for IIA's CPEA exam

Question #: 75
Topic #: 1

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

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Suggested Answer: A

by Michal at Apr 27, 2024, 06:04 PM

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5 months ago

Exactly, integrity of management is key to trust in financial statements.

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5 months ago

True, but without integrity, other factors don't matter. You can't trust the data.

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6 months ago

Why D? Isn't consistency in accounting crucial?

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6 months ago

I think the answer is D) Integrity of management.

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6 months ago

Yes! Pretty straightforward options though.

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6 months ago

Did you see the question about accepting a client for audit?

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