CPA Examen professionnel final —
Partie 1 – Study Guide and Practice
Test
CPA Examen professionnel final — Partie 1 – Study Guide and Practice Test
,1. A material deviation is discovered while evaluating Audit conclusions, reporting modifications and
communication with governance. Which action best controls the immediate professional risk?
A. Accept an unverified verbal assurance as sufficient evidence because the financial-services professional is familiar with the process
B. Control or pause the affected activity, preserve evidence, and escalate the deviation through the authorized path
C. Close the item when the corrective action is promised, without verifying implementation or effectiveness
D. Proceed using the most convenient interpretation of Audit conclusions, reporting modifications and communication with governance
and update the record only if a problem occurs
Correct Answer: B
Explanation: The best answer uses objective, current evidence and the applicable requirements for Audit conclusions, reporting modifications
and communication with governance. It preserves traceability, keeps the decision within authorized scope, and addresses exceptions before
closure.
2. When Ethics, independence, confidentiality and professional skepticism involves sensitive information,
which practice is most appropriate?
A. Replace the specified control with an informal check that is faster but not documented
B. Accept an unverified verbal assurance as sufficient evidence because the operations analyst is familiar with the process
C. Limit access to authorized persons, use the information only for the stated purpose, and protect the record
D. Proceed using the most convenient interpretation of Ethics, independence, confidentiality and professional skepticism and update
the record only if a problem occurs
Correct Answer: C
Explanation: The best answer uses objective, current evidence and the applicable requirements for Ethics, independence, confidentiality and
professional skepticism. It preserves traceability, keeps the decision within authorized scope, and addresses exceptions before closure.
3. How can the compliance officer improve consistency when evaluating repeated cases involving Tax,
assurance, finance and management-accounting integration in case decisions?
A. Use a previous case as the decision basis even though the conditions and source evidence are not identical
B. Close the item when the corrective action is promised, without verifying implementation or effectiveness
C. Use standardized criteria, calibrated or controlled methods, and periodic comparison or review
D. Proceed using the most convenient interpretation of Tax, assurance, finance and management-accounting integration in case
decisions and update the record only if a problem occurs
Correct Answer: C
Explanation: The best answer uses objective, current evidence and the applicable requirements for Tax, assurance, finance and
management-accounting integration in case decisions. It preserves traceability, keeps the decision within authorized scope, and addresses
exceptions before closure.
4. account manager is preparing to address Financial-statement elements, recognition, measurement and
presentation principles while reviewing a transaction record. Which action should be performed first?
A. Broaden the decision beyond the account manager's authority to avoid delaying the workflow
B. Accept an unverified verbal assurance as sufficient evidence because the account manager is familiar with the process
C. Confirm the applicable requirement and authorized system records before proceeding
D. Choose the outcome that creates the least rework even if the available evidence does not fully support it
Correct Answer: C
Explanation: The best answer uses objective, current evidence and the applicable requirements for Financial-statement elements, recognition,
measurement and presentation principles. It preserves traceability, keeps the decision within authorized scope, and addresses exceptions before
closure.
CPA Examen professionnel final — Partie 1 – Study Guide and Practice Test Page 1
,5. The evidence for Journal entries, ledgers, reconciliations and correction of accounting errors is incomplete
but a decision is requested immediately. What is the most defensible response?
A. Rely on prior experience with a similar trade exception without confirming the current requirement or evidence
B. Close the item when the corrective action is promised, without verifying implementation or effectiveness
C. Proceed using the most convenient interpretation of Journal entries, ledgers, reconciliations and correction of accounting errors and
update the record only if a problem occurs
D. Document the uncertainty, obtain needed evidence, and defer or qualify the decision rather than assume compliance
Correct Answer: D
Explanation: The best answer uses objective, current evidence and the applicable requirements for Journal entries, ledgers, reconciliations and
correction of accounting errors. It preserves traceability, keeps the decision within authorized scope, and addresses exceptions before closure.
6. Which practice provides the strongest quality assurance when completing work related to Revenue,
inventory, property, liabilities, equity and financial-instrument treatment?
A. Accept an unverified verbal assurance as sufficient evidence because the supervisor is familiar with the process
B. Use segregation of duties and record the evidence supporting the result
C. Close the item when the corrective action is promised, without verifying implementation or effectiveness
D. Proceed using the most convenient interpretation of Revenue, inventory, property, liabilities, equity and financial-instrument
treatment and update the record only if a problem occurs
Correct Answer: B
Explanation: The best answer uses objective, current evidence and the applicable requirements for Revenue, inventory, property, liabilities,
equity and financial-instrument treatment. It preserves traceability, keeps the decision within authorized scope, and addresses exceptions before
closure.
7. Before accepting a result related to Cash-flow analysis, ratios and interpretation of business performance,
what should the financial-services professional verify?
A. Replace the specified control with an informal check that is faster but not documented
B. Close the item when the corrective action is promised, without verifying implementation or effectiveness
C. Proceed using the most convenient interpretation of Cash-flow analysis, ratios and interpretation of business performance and
update the record only if a problem occurs
D. That the evidence is current, complete enough for the decision, and tied to the applicable requirement
Correct Answer: D
Explanation: The best answer uses objective, current evidence and the applicable requirements for Cash-flow analysis, ratios and interpretation
of business performance. It preserves traceability, keeps the decision within authorized scope, and addresses exceptions before closure.
8. A deadline conflicts with the verification needed for Planning materiality, risk assessment and design of
audit responses. What should the operations analyst do?
A. Protect the required verification; communicate the constraint and seek an authorized timing or scope decision
B. Use a previous case as the decision basis even though the conditions and source evidence are not identical
C. Accept an unverified verbal assurance as sufficient evidence because the operations analyst is familiar with the process
D. Complete the task first to meet schedule expectations and resolve documentation or exceptions afterward
Correct Answer: A
Explanation: The best answer uses objective, current evidence and the applicable requirements for Planning materiality, risk assessment and
design of audit responses. It preserves traceability, keeps the decision within authorized scope, and addresses exceptions before closure.
CPA Examen professionnel final — Partie 1 – Study Guide and Practice Test Page 2
, 9. Two reliable sources disagree about a requirement affecting Internal controls, walkthroughs, testing and
evaluation of control deficiencies. What is the best next step?
A. Broaden the decision beyond the compliance officer's authority to avoid delaying the workflow
B. Close the item when the corrective action is promised, without verifying implementation or effectiveness
C. Proceed using the most convenient interpretation of Internal controls, walkthroughs, testing and evaluation of control deficiencies
and update the record only if a problem occurs
D. Identify the governing authority or hierarchy, resolve the conflict with an authorized source, and document the basis
Correct Answer: D
Explanation: The best answer uses objective, current evidence and the applicable requirements for Internal controls, walkthroughs, testing and
evaluation of control deficiencies. It preserves traceability, keeps the decision within authorized scope, and addresses exceptions before closure.
10. Which record feature most improves the reliability of evidence for Substantive evidence, sampling,
estimates, going concern and subsequent events?
A. Traceability to source, date, responsible person, applicable requirement, and any later revision
B. Rely on prior experience with a similar transaction record without confirming the current requirement or evidence
C. Accept an unverified verbal assurance as sufficient evidence because the account manager is familiar with the process
D. Ignore a minor-looking deviation until a later review determines whether it mattered
Correct Answer: A
Explanation: The best answer uses objective, current evidence and the applicable requirements for Substantive evidence, sampling, estimates,
going concern and subsequent events. It preserves traceability, keeps the decision within authorized scope, and addresses exceptions before
closure.
11. Which documentation approach best supports traceability for a decision involving Audit conclusions,
reporting modifications and communication with governance?
A. Replace the specified control with an informal check that is faster but not documented
B. Accept an unverified verbal assurance as sufficient evidence because the supervisor is familiar with the process
C. Proceed using the most convenient interpretation of Audit conclusions, reporting modifications and communication with governance
and update the record only if a problem occurs
D. Record the source evidence, decision criteria, reviewer, date, and disposition in a traceable record
Correct Answer: D
Explanation: The best answer uses objective, current evidence and the applicable requirements for Audit conclusions, reporting modifications
and communication with governance. It preserves traceability, keeps the decision within authorized scope, and addresses exceptions before
closure.
12. Which evidence provides the strongest basis for a defensible decision about Ethics, independence,
confidentiality and professional skepticism in the client file?
A. Use a previous case as the decision basis even though the conditions and source evidence are not identical
B. Current policy and control evidence that is current, traceable, and directly relevant to the decision
C. Close the item when the corrective action is promised, without verifying implementation or effectiveness
D. Proceed using the most convenient interpretation of Ethics, independence, confidentiality and professional skepticism and update
the record only if a problem occurs
Correct Answer: B
Explanation: The best answer uses objective, current evidence and the applicable requirements for Ethics, independence, confidentiality and
professional skepticism. It preserves traceability, keeps the decision within authorized scope, and addresses exceptions before closure.
CPA Examen professionnel final — Partie 1 – Study Guide and Practice Test Page 3
Partie 1 – Study Guide and Practice
Test
CPA Examen professionnel final — Partie 1 – Study Guide and Practice Test
,1. A material deviation is discovered while evaluating Audit conclusions, reporting modifications and
communication with governance. Which action best controls the immediate professional risk?
A. Accept an unverified verbal assurance as sufficient evidence because the financial-services professional is familiar with the process
B. Control or pause the affected activity, preserve evidence, and escalate the deviation through the authorized path
C. Close the item when the corrective action is promised, without verifying implementation or effectiveness
D. Proceed using the most convenient interpretation of Audit conclusions, reporting modifications and communication with governance
and update the record only if a problem occurs
Correct Answer: B
Explanation: The best answer uses objective, current evidence and the applicable requirements for Audit conclusions, reporting modifications
and communication with governance. It preserves traceability, keeps the decision within authorized scope, and addresses exceptions before
closure.
2. When Ethics, independence, confidentiality and professional skepticism involves sensitive information,
which practice is most appropriate?
A. Replace the specified control with an informal check that is faster but not documented
B. Accept an unverified verbal assurance as sufficient evidence because the operations analyst is familiar with the process
C. Limit access to authorized persons, use the information only for the stated purpose, and protect the record
D. Proceed using the most convenient interpretation of Ethics, independence, confidentiality and professional skepticism and update
the record only if a problem occurs
Correct Answer: C
Explanation: The best answer uses objective, current evidence and the applicable requirements for Ethics, independence, confidentiality and
professional skepticism. It preserves traceability, keeps the decision within authorized scope, and addresses exceptions before closure.
3. How can the compliance officer improve consistency when evaluating repeated cases involving Tax,
assurance, finance and management-accounting integration in case decisions?
A. Use a previous case as the decision basis even though the conditions and source evidence are not identical
B. Close the item when the corrective action is promised, without verifying implementation or effectiveness
C. Use standardized criteria, calibrated or controlled methods, and periodic comparison or review
D. Proceed using the most convenient interpretation of Tax, assurance, finance and management-accounting integration in case
decisions and update the record only if a problem occurs
Correct Answer: C
Explanation: The best answer uses objective, current evidence and the applicable requirements for Tax, assurance, finance and
management-accounting integration in case decisions. It preserves traceability, keeps the decision within authorized scope, and addresses
exceptions before closure.
4. account manager is preparing to address Financial-statement elements, recognition, measurement and
presentation principles while reviewing a transaction record. Which action should be performed first?
A. Broaden the decision beyond the account manager's authority to avoid delaying the workflow
B. Accept an unverified verbal assurance as sufficient evidence because the account manager is familiar with the process
C. Confirm the applicable requirement and authorized system records before proceeding
D. Choose the outcome that creates the least rework even if the available evidence does not fully support it
Correct Answer: C
Explanation: The best answer uses objective, current evidence and the applicable requirements for Financial-statement elements, recognition,
measurement and presentation principles. It preserves traceability, keeps the decision within authorized scope, and addresses exceptions before
closure.
CPA Examen professionnel final — Partie 1 – Study Guide and Practice Test Page 1
,5. The evidence for Journal entries, ledgers, reconciliations and correction of accounting errors is incomplete
but a decision is requested immediately. What is the most defensible response?
A. Rely on prior experience with a similar trade exception without confirming the current requirement or evidence
B. Close the item when the corrective action is promised, without verifying implementation or effectiveness
C. Proceed using the most convenient interpretation of Journal entries, ledgers, reconciliations and correction of accounting errors and
update the record only if a problem occurs
D. Document the uncertainty, obtain needed evidence, and defer or qualify the decision rather than assume compliance
Correct Answer: D
Explanation: The best answer uses objective, current evidence and the applicable requirements for Journal entries, ledgers, reconciliations and
correction of accounting errors. It preserves traceability, keeps the decision within authorized scope, and addresses exceptions before closure.
6. Which practice provides the strongest quality assurance when completing work related to Revenue,
inventory, property, liabilities, equity and financial-instrument treatment?
A. Accept an unverified verbal assurance as sufficient evidence because the supervisor is familiar with the process
B. Use segregation of duties and record the evidence supporting the result
C. Close the item when the corrective action is promised, without verifying implementation or effectiveness
D. Proceed using the most convenient interpretation of Revenue, inventory, property, liabilities, equity and financial-instrument
treatment and update the record only if a problem occurs
Correct Answer: B
Explanation: The best answer uses objective, current evidence and the applicable requirements for Revenue, inventory, property, liabilities,
equity and financial-instrument treatment. It preserves traceability, keeps the decision within authorized scope, and addresses exceptions before
closure.
7. Before accepting a result related to Cash-flow analysis, ratios and interpretation of business performance,
what should the financial-services professional verify?
A. Replace the specified control with an informal check that is faster but not documented
B. Close the item when the corrective action is promised, without verifying implementation or effectiveness
C. Proceed using the most convenient interpretation of Cash-flow analysis, ratios and interpretation of business performance and
update the record only if a problem occurs
D. That the evidence is current, complete enough for the decision, and tied to the applicable requirement
Correct Answer: D
Explanation: The best answer uses objective, current evidence and the applicable requirements for Cash-flow analysis, ratios and interpretation
of business performance. It preserves traceability, keeps the decision within authorized scope, and addresses exceptions before closure.
8. A deadline conflicts with the verification needed for Planning materiality, risk assessment and design of
audit responses. What should the operations analyst do?
A. Protect the required verification; communicate the constraint and seek an authorized timing or scope decision
B. Use a previous case as the decision basis even though the conditions and source evidence are not identical
C. Accept an unverified verbal assurance as sufficient evidence because the operations analyst is familiar with the process
D. Complete the task first to meet schedule expectations and resolve documentation or exceptions afterward
Correct Answer: A
Explanation: The best answer uses objective, current evidence and the applicable requirements for Planning materiality, risk assessment and
design of audit responses. It preserves traceability, keeps the decision within authorized scope, and addresses exceptions before closure.
CPA Examen professionnel final — Partie 1 – Study Guide and Practice Test Page 2
, 9. Two reliable sources disagree about a requirement affecting Internal controls, walkthroughs, testing and
evaluation of control deficiencies. What is the best next step?
A. Broaden the decision beyond the compliance officer's authority to avoid delaying the workflow
B. Close the item when the corrective action is promised, without verifying implementation or effectiveness
C. Proceed using the most convenient interpretation of Internal controls, walkthroughs, testing and evaluation of control deficiencies
and update the record only if a problem occurs
D. Identify the governing authority or hierarchy, resolve the conflict with an authorized source, and document the basis
Correct Answer: D
Explanation: The best answer uses objective, current evidence and the applicable requirements for Internal controls, walkthroughs, testing and
evaluation of control deficiencies. It preserves traceability, keeps the decision within authorized scope, and addresses exceptions before closure.
10. Which record feature most improves the reliability of evidence for Substantive evidence, sampling,
estimates, going concern and subsequent events?
A. Traceability to source, date, responsible person, applicable requirement, and any later revision
B. Rely on prior experience with a similar transaction record without confirming the current requirement or evidence
C. Accept an unverified verbal assurance as sufficient evidence because the account manager is familiar with the process
D. Ignore a minor-looking deviation until a later review determines whether it mattered
Correct Answer: A
Explanation: The best answer uses objective, current evidence and the applicable requirements for Substantive evidence, sampling, estimates,
going concern and subsequent events. It preserves traceability, keeps the decision within authorized scope, and addresses exceptions before
closure.
11. Which documentation approach best supports traceability for a decision involving Audit conclusions,
reporting modifications and communication with governance?
A. Replace the specified control with an informal check that is faster but not documented
B. Accept an unverified verbal assurance as sufficient evidence because the supervisor is familiar with the process
C. Proceed using the most convenient interpretation of Audit conclusions, reporting modifications and communication with governance
and update the record only if a problem occurs
D. Record the source evidence, decision criteria, reviewer, date, and disposition in a traceable record
Correct Answer: D
Explanation: The best answer uses objective, current evidence and the applicable requirements for Audit conclusions, reporting modifications
and communication with governance. It preserves traceability, keeps the decision within authorized scope, and addresses exceptions before
closure.
12. Which evidence provides the strongest basis for a defensible decision about Ethics, independence,
confidentiality and professional skepticism in the client file?
A. Use a previous case as the decision basis even though the conditions and source evidence are not identical
B. Current policy and control evidence that is current, traceable, and directly relevant to the decision
C. Close the item when the corrective action is promised, without verifying implementation or effectiveness
D. Proceed using the most convenient interpretation of Ethics, independence, confidentiality and professional skepticism and update
the record only if a problem occurs
Correct Answer: B
Explanation: The best answer uses objective, current evidence and the applicable requirements for Ethics, independence, confidentiality and
professional skepticism. It preserves traceability, keeps the decision within authorized scope, and addresses exceptions before closure.
CPA Examen professionnel final — Partie 1 – Study Guide and Practice Test Page 3
