CPA Exam Auditing - Part One QUESTIONS AND ANSWERS | 2025/2026 | LATEST UPDATE

CPA Exam Auditing - Part One QUESTIONS AND
ANSWERS | 2025/2026 | LATEST UPDATE




Which of the following involves CPA to act Accountability
responsibly to clients? Note - This includes
to society and colleagues as well.


Public Interest


Accountability


Due


Diligence


Integrity
Which of the following involves CPAs to Public Interest
prioritize trust over personal gain?


Public Interest


Accountability


Due


Diligence


Integrity

, Honesty and adherence to the truth, Integrity
even under pressure.


Public Interest


Accountability


Due


Diligence


Integrity
Striving for quality in service and technical Due Diligence
expertise.


Public Interest


Accountability


Due


Diligence


Integrity
__________ requires impartiality while ________ means Objectivity; Independence
avoiding conflicts that could compromise.


Independence; Objectivity


Objectivity; Independence


CPAs to consider their roles within the Due Diligence
context of public expectations and
AICPA guidelines. Note - Even when
providing non-audit services.


Public Interest


Accountability


Due


Diligence


Integrity
Remain objective and free from conflict of Rule of Integrity and Objectivity
interest


Rules of Conduct


Rule of Independence


Rule of Integrity and Objectivity