Area II: Risk Assessment — CPA Practice Question 19

How to approach this question

If you can't get a report (SOC 1), you have to do the work yourself. Go to the source.

Full Answer

B.Perform procedures at the service organization to obtain sufficient appropriate audit evidence.✓ Correct

B

AU-C 402 states that if the auditor cannot obtain sufficient evidence from the user entity's records or a SOC report, the auditor should perform procedures at the service organization (or request the service auditor to perform specific procedures) to obtain the necessary evidence.

Common mistakes

Jumping straight to a scope limitation (Disclaimer) without trying to perform the procedures.

How to approach this question

Full Answer

Common mistakes

Practice the full CPA AUD Practice Exam 2

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