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WGU D215 OBJECTIVE ASSESSMENT AND PRE- ASSESSMENT
NEWEST 2026 TEST BANK| D215 AUDITING OA & PA EXAM
WITH COMPLETE 450 REAL EXAM QUESTIONS AND CORRECT
VERIFIED ANSWERS/ ALREADY GRADED A+ (MOST RECENT!!)
Which type of report should be issued if an auditor has determined that
a company has maintained effective internal controls over financial
reporting for the period under audit?
Adverse
Qualified
Disclaimer
Unqualified ......ANSWER......Unqualified
Which type of work performed by a CPA is an attestation service?
Risk advisory
Website security assurance
Data integrity
Financial statement review ......ANSWER......Financial statement review
Which entity may obtain audited financial statements to ensure a
company is complying with industry regulations?
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Lenders
Consumers
Governments
General public ......ANSWER......Governments
Which group performs an audit and review of financial statements to
ensure financial statement users' needs are met?
Internal auditors
The Internal Revenue Service (IRS)
Independent third-party auditors
The Financial Accounting Standards Board (FASB)
......ANSWER......Independent third-party auditors
A new CPA is aware of how accounting affects stakeholders. Which
characteristic of professionalism is motivating this awareness?
Level of expertise
Advanced certification
Professional judgment
Concern for the public interest ......ANSWER......Concern for the public
interest
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Which component of the AICPA Code of Professional Conduct provides
the tenets of ethical conduct that govern the professional responsibility
of its members?
Morals
Principles
Interpretations
Rules of conduct ......ANSWER......Principles
A CPA firm provides tax services for a large automotive client. Over the
years, the client has continually pushed for aggressive tax strategies
that the CPA does not always agree with. While performing the current
year tax return, the client threatens to discontinue the relationship with
the CPA firm if they continue to disagree with the strategies presented.
Which type of threat to ethical decision-making is demonstrated by this
practice?
Self-review
Self-interest
Adverse interest
Undue influence ......ANSWER......Undue influence
A CPA has prepared a couple's joint tax returns for 10 years, but the
couple is now experiencing a complicated divorce where both parties
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wish to claim the same child as a dependent. The CPA agrees to work
with both clients on their tax returns. Which standard of the AICPA
Code of Professional Conduct is being violated by this CPA's action?
Independence
Contingent Fees
Accounting Principles
Integrity and Objectivity ......ANSWER......Integrity and Objectivity
A large client asks a CPA firm for consulting help with their quarterly
sales and use tax reporting. The CPA firm specializes in audit and tax
preparation and has not dealt with this type of work in the past but
would like to add it. The firm decides to accept the job. Which step is
required to maintain compliance with the general standards of the
AICPA Code of Professional Conduct?
The CPA firm must send the CPAs to a continuing professional education
course on sales and use tax reporting.
The CPA firm must be independent of the client to perform consulting
services on sales and use tax reports.
The CPA firm must develop this line of work by adding additional clients
who need assistance with sales and use tax reports.
The CPA firm must collect sufficient relevant data to complete sales and
use tax reports. ......ANSWER......The CPA firm must send the CPAs to a
continuing professional education course on sales and use tax reporting.
WGU D215 OBJECTIVE ASSESSMENT AND PRE- ASSESSMENT
NEWEST 2026 TEST BANK| D215 AUDITING OA & PA EXAM
WITH COMPLETE 450 REAL EXAM QUESTIONS AND CORRECT
VERIFIED ANSWERS/ ALREADY GRADED A+ (MOST RECENT!!)
Which type of report should be issued if an auditor has determined that
a company has maintained effective internal controls over financial
reporting for the period under audit?
Adverse
Qualified
Disclaimer
Unqualified ......ANSWER......Unqualified
Which type of work performed by a CPA is an attestation service?
Risk advisory
Website security assurance
Data integrity
Financial statement review ......ANSWER......Financial statement review
Which entity may obtain audited financial statements to ensure a
company is complying with industry regulations?
,2|Page
Lenders
Consumers
Governments
General public ......ANSWER......Governments
Which group performs an audit and review of financial statements to
ensure financial statement users' needs are met?
Internal auditors
The Internal Revenue Service (IRS)
Independent third-party auditors
The Financial Accounting Standards Board (FASB)
......ANSWER......Independent third-party auditors
A new CPA is aware of how accounting affects stakeholders. Which
characteristic of professionalism is motivating this awareness?
Level of expertise
Advanced certification
Professional judgment
Concern for the public interest ......ANSWER......Concern for the public
interest
,3|Page
Which component of the AICPA Code of Professional Conduct provides
the tenets of ethical conduct that govern the professional responsibility
of its members?
Morals
Principles
Interpretations
Rules of conduct ......ANSWER......Principles
A CPA firm provides tax services for a large automotive client. Over the
years, the client has continually pushed for aggressive tax strategies
that the CPA does not always agree with. While performing the current
year tax return, the client threatens to discontinue the relationship with
the CPA firm if they continue to disagree with the strategies presented.
Which type of threat to ethical decision-making is demonstrated by this
practice?
Self-review
Self-interest
Adverse interest
Undue influence ......ANSWER......Undue influence
A CPA has prepared a couple's joint tax returns for 10 years, but the
couple is now experiencing a complicated divorce where both parties
, 4|Page
wish to claim the same child as a dependent. The CPA agrees to work
with both clients on their tax returns. Which standard of the AICPA
Code of Professional Conduct is being violated by this CPA's action?
Independence
Contingent Fees
Accounting Principles
Integrity and Objectivity ......ANSWER......Integrity and Objectivity
A large client asks a CPA firm for consulting help with their quarterly
sales and use tax reporting. The CPA firm specializes in audit and tax
preparation and has not dealt with this type of work in the past but
would like to add it. The firm decides to accept the job. Which step is
required to maintain compliance with the general standards of the
AICPA Code of Professional Conduct?
The CPA firm must send the CPAs to a continuing professional education
course on sales and use tax reporting.
The CPA firm must be independent of the client to perform consulting
services on sales and use tax reports.
The CPA firm must develop this line of work by adding additional clients
who need assistance with sales and use tax reports.
The CPA firm must collect sufficient relevant data to complete sales and
use tax reports. ......ANSWER......The CPA firm must send the CPAs to a
continuing professional education course on sales and use tax reporting.
