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CPA Auditing & Attestation Q&A Exam - 100+ Questions with Rationales
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---54August 20252025/2026A+
- CPA Auditing & Attestation Q&A Exam - 100+ Questions with Rationales 
Comprehensive Study Guide for CPA Auditing & Attestation Examination 
 
Question 1 
What is the primary objective of a financial statement audit? 
A) To detect all fraud and errors 
B) To express an opinion on the fair presentation of financial statements 
C) To evaluate management's performance 
D) To ensure compliance with all laws and regulations 
Answer: B 
Rationale: The primary objective of a financial statement a...
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