CPA AUD Mini Mock Exam

Sample Question

Which of the following conditions would most likely cause an auditor to assess control risk at the maximum level for a particular assertion?

• A.The client recently implemented segregation of duties across all cash processes
• B.No significant deficiencies were identified in the prior year audit
• C.Management has overridden internal controls on multiple occasions during the period
• D.The client uses a reputable third-party payroll service provider

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