For IndividualsFor Educators
ExpertMinds LogoExpertMinds
ExpertMinds

Ace your certifications with Practice Exams and AI assistance.

  • Browse Exams
  • For Educators
  • Blog
  • Privacy Policy
  • Terms of Service
  • Cookie Policy
  • Support
  • AWS SAA Exam Prep
  • PMI PMP Exam Prep
  • CPA Exam Prep
  • GCP PCA Exam Prep

© 2026 TinyHive Labs. Company number 16262776.

    PracticeCPA®CPA AUD Practice Exam 4Question 31
    Medium1 markMultiple Choice
    Area IV: ReportingAUDSSARSReview

    CPA · Question 31 · Area IV: Reporting

    An auditor is engaged to perform a review of a nonissuer's financial statements under SSARS (AR-C 90). Which of the following procedures is REQUIRED?

    Answer options:

    A.

    Testing the operating effectiveness of internal controls.

    B.

    Confirming accounts receivable with customers.

    C.

    Obtaining a management representation letter.

    D.

    Observing the physical inventory count.

    How to approach this question

    Review = Inquiry + Analytics + Rep Letter. No testing of controls, no confirmations, no observation.

    Full Answer

    C.Obtaining a management representation letter.✓ Correct
    Obtaining a management representation letter.
    AR-C 90 requires the accountant to obtain a written representation letter from management for all review engagements.

    Common mistakes

    Thinking audit procedures (confirmations, observation) apply to reviews.
    Question 30All questionsQuestion 32

    Practice the full CPA AUD Practice Exam 4

    78 questions · hints · full answers · grading

    Sign up freeTake the exam

    More questions from this exam

    Q01A CPA firm is performing an audit of a nonissuer, TechInnovate Inc. The engagement partner's spou...HardQ02An auditor is performing an audit of an issuer, Global Corp, in accordance with PCAOB standards. ...HardQ03A CPA is performing an audit of a county government entity that receives federal financial assist...HardQ04During the audit of an employee benefit plan subject to ERISA, the auditor discovers that the pla...HardQ05An auditor is evaluating the 'integrity' principle of the AICPA Code of Professional Conduct. Whi...Medium
    View all 78 questions →