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Exam AUD topic 1 question 161 discussion

Actual exam question from AICPA's AUD
Question #: 161
Topic #: 1
[All AUD Questions]

To exercise due professional care an auditor should:

  • A. Critically review the judgment exercised by those assisting in the audit.
  • B. Examine all available corroborating evidence supporting management's assertions.
  • C. Design the audit to detect all instances of illegal acts.
  • D. Attain the proper balance of professional experience and formal education.
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Suggested Answer: A 🗳️
Choice "A" is correct. To exercise due professional care, an auditor should critically review the judgment exercised by those assisting in the audit.
Choice "B" is incorrect. An auditor examines some (but not all) available corroborating evidence supporting management's assertions. Examination of all evidence would not be feasible.
Choice "C" is incorrect. An auditor has a reasonable responsibility to design the audit to detect material instances of illegal acts, errors, and irregularities. It would not be feasible to design an audit to detect all instances of illegal acts.
Choice "D" is incorrect. "Due professional care" pertains to the performance of the audit and the preparation of the report. The training standard relates to the balance of professional experience and formal education of those performing the audit.
by gemazyni at April 5, 2025, 4:15 p.m.

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