CPA AUD Attestation, SSARS & Other Reports Practice Questions
Attestation, SSARS & Other Reports makes up 4 of every 50 questions on a Tigertest CPA AUD practice test. Here are 10 of the 16 questions on it, each with the answer and the reason.
Updated by the Tigertest team. Based on the AICPA's 2026 AUD blueprint. Original multiple-choice questions; simulations not included. Not affiliated with the AICPA, NASBA or the PCAOB.
1. Under SSARS, which engagement requires the accountant to be independent?
- A.A tax return engagement
- B.A review engagement
- C.A compilation engagement
- D.A preparation engagement
Answer: B. A review gives limited assurance and requires independence. A compilation may be done without independence if the lack of it is disclosed, and a preparation needs no determination.
2. In a preparation engagement under AR-C 70, the accountant must ensure that each page of the statements:
- A.Shows the accountant's opinion
- B.Is signed by the engagement partner
- C.Carries an accountant's review report
- D.States that no assurance is given
Answer: D. No report is issued for a preparation engagement, but each page states that no assurance is provided, or a disclaimer is attached.
3. An accountant who is not independent performs a compilation under AR-C 80. The accountant should:
- A.Disclose the lack of independence
- B.Give limited assurance instead of none
- C.Refuse the engagement entirely
- D.Issue no report on the work
Answer: A. A compilation report states the accountant is not independent. The accountant may describe the reasons, and if so must include all of them.
4. The main procedures in a review of financial statements under AR-C 90 are:
- A.Tests of controls over reporting
- B.Observation of the inventory count
- C.Inquiry and analytical procedures
- D.Confirmation and observation
Answer: C. A review gives limited assurance based mainly on inquiry and analytical procedures. It does not involve testing controls or confirming balances.
5. Which may be omitted from financial statements in a compilation but not in a review?
- A.The accountant's name and city
- B.Comparative prior-year figures
- C.Substantially all disclosures
- D.The balance sheet itself
Answer: C. Management may choose to omit substantially all disclosures in a compilation or preparation, with disclosure of the omission. A review requires full disclosure.
6. An attestation engagement in which the practitioner gives reasonable assurance and expresses an opinion is:
- A.An examination
- B.An agreed-upon procedures
- C.A compilation
- D.A review
Answer: A. An examination gives reasonable assurance and an opinion. A review gives limited assurance and a conclusion. An agreed-upon procedures engagement reports findings only.
7. Under SSAE 19, an agreed-upon procedures report presents:
- A.A negative conclusion
- B.An opinion on the subject
- C.Limited assurance
- D.Procedures and findings
Answer: D. In an AUP engagement the practitioner performs procedures the engaging party agreed are appropriate and reports the procedures and findings without an opinion or conclusion.
8. Under SSAE 21, a direct examination engagement differs from an assertion-based examination because the practitioner:
- A.Need not be independent
- B.Measures the subject matter
- C.Gives no opinion on it
- D.Needs no evidence at all
Answer: B. In a direct examination, the practitioner measures or evaluates the subject matter against the criteria; no responsible party assertion is required.
9. A SOC 2 report addresses a service organization's controls relevant to:
- A.Its debt covenants
- B.Security and availability
- C.User entities' reporting
- D.Its own tax compliance
Answer: B. SOC 2 covers the trust services criteria of security, availability, processing integrity, confidentiality and privacy. SOC 1 covers controls relevant to user entities' financial reporting.
10. Statements are prepared on the cash basis. The auditor's report on them includes:
- A.A qualified opinion on the basis
- B.No reference to the basis used
- C.An adverse opinion on the statements
- D.An emphasis-of-matter on the basis
Answer: D. Under AU-C 800, the report on special purpose statements includes an emphasis-of-matter paragraph alerting users to the basis of accounting.
Practice all 16 attestation, ssars & other reports questions, and the rest of the 200-question bank, in the free CPA AUD training sets. Questions you miss come back until you have mastered them.
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