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Sample CPA Exam Questions and Rationales
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In planning an audit, the auditor’s knowledge about the design of relevant internal control activities should be used to
| A. Identify the types of potential misstatements that could occur. | ||
| B. Assess the operational efficiency of internal control. | ||
| C. Determine whether controls have been circumvented by collusion. | ||
| D. Document the assessed level of control risk. |
Which of the following reports most likely would provide assurance on internal controls over the confidentiality of client data at a service organization?
| A. SOC 1 Type 1 | ||
| B. SOC 1 Type 2 | ||
| C. SOC 2 Type 1 | ||
| D. SOC 2 Type 2 |
Rein, Inc. reported $40,000 as deferred tax assets and $53,000 as deferred tax liabilities at the beginning of Year 2. At the end of Year 2, Rein reported $58,000 as deferred tax assets and $65,000 as deferred tax liabilities. What should Rein report as deferred income tax expense or benefit at the end of Year 2?
| A. $6,000 tax expense. | ||
| B. $6,000 tax benefit. | ||
| C. $7,000 tax expense. | ||
| D. $7,000 tax benefit. |
The filing of an involuntary bankruptcy petition under the Federal Bankruptcy Code
| A. Terminates liens on exempt property. | ||
| B. Terminates all security interests in property in the bankruptcy estate. | ||
| C. Stops the debtor from incurring new debts. | ||
| D. Stops the enforcement of judgment liens against property in the bankruptcy estate. |
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Practice CPA Sample Questions Anywhere at Any Time
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