(AICPA) American Institute of Certified Public Accountants Practice Test
(AICPA) American Institute of Certified Public Accountants AICPA Auditing and Attestation
Which of the following is the primary purpose of an auditor’s test of controls?
Select your answer
A
To determine whether financial statements are materially misstated
B
To evaluate the efficiency and effectiveness of internal controls
C
To assess the likelihood of fraud occurring
D
To provide assurance that financial statements are presented fairly
Need a hint?
(H)
