In the Auditing and Attestation section of the CPA exam,candidates are expected to demonstrate knowledge and understanding of the professional standards and the skill to apply that knowledge to performing auditing tasks.Some of the tasks that candidates are expected to perform are
A)apply professional requirements in theory
B)exercise due care in the evaluation of work
C)demonstrate an appropriate level of professional competence in the performance of work
D)maintain independence in mental attitude in all matters relating to the audit
E)research reliable professional literature
F)both A and E
G)both B and C
H)Both C and D

Question

Quizplus · Accepted Answer

The best choice is H, as it combines two important tasks that candidates are expected to perform. Candidates are expected to demonstrate an appropriate level of professional competence in the performance of work, which includes exercising due care in the evaluation of work. They are also expected to maintain independence in mental attitude in all matters relating to the audit. By combining these two tasks, candidates can ensure that they are performing their work with the necessary level of professionalism and impartiality.

In the Auditing and Attestation Section of the CPA Exam,candidates