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CPA Exam Sample Practice Questions with In-Depth and Visual Explanations

In our active learning model, students build their concept mastery as they work through the highest-quality practice questions and answers developed by a team of the profession’s leading educators and practicing CPAs. Our content development process is well-tuned and proven, focusing on quality and depth over quantity.

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Uworld CPA Interface
Uworld CPA Interface

In planning an audit, the auditor's knowledge about the design of relevant internal control activities should be used to




Uworld CPA Interface
Uworld CPA Interface
Uworld CPA Interface
Uworld CpA Interface

Which of the following reports most likely would provide assurance on internal controls over the confidentiality of client data at a service organization?




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Uworld CPA Interface
UWorld CPA Interface
Uworld CPA Interface

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?




Uworld CFA Interface
Uworld CPA Interface
UWorld CPA Interface
Uworld CpA Interface

For year 1, a taxpayer reported its taxable income using the accrual method of accounting. For year 2, the taxpayer will change its accounting method from the accrual method to the cash method of accounting. At December 31, year 1, the taxpayer had $1,100,000 of accounts receivable and $750,000 of accounts payable and accrued expenses. What is the amount of the adjustment required to effect the change in accounting method and over what period will the change be recognized?




Uworld CFA Interface
Uworld CPA Interface

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