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CPA-TEST Exam Questions & Answers

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CPA-TEST Exam Questions & Answers

Vendor: AICPA

Certifications: AICPA Certifications

Exam Code: CPA-TEST

Exam Name: Certified Public Accountant Test: Auditing and Attestation, Business Environment and Concepts, Financial Accounting and Reporting, Regulation

Updated: Jul 30, 2025

Q&As: 1241 ( View Details)

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CPA-TEST Online Practice Questions and Answers

Questions 1

An auditor vouched data for a sample of employees in a payroll register to approved clock card data to provide assurance that:

A. Payments to employees are computed at authorized rates.

B. Employees work the number of hours for which they are paid.

C. Segregation of duties exists between the preparation and distribution of the payroll.

D. Internal controls relating to unclaimed payroll checks are operating effectively.

Show Answer
Questions 2

ABC, Limited Partnership, was formed by three brothers, Aaron, Barry, and Sam. Aaron is the general partner and devotes more than 60 hours per week to the business. Barry and Sam are limited partners who work for different companies having no relationship to the limited partnership. The partners' capital contributions are as follows: Aaron invested 20%. Barry and Sam invested 40% each. During the formation of the limited partnership, the brothers signed an agreement that addresses how the brothers will split profits and losses. At year-end, the limited partnership enjoyed large profits due to high demand for the business' product line. The profits will be divided:

A. In proportion to each partner's capital contribution.

B. According to the agreement.

C. Equally.

D. By determining by the amount of time and labor each partner devoted to the operation of the partnership.

Show Answer
Questions 3

Mosh, a sole proprietor, uses the cash basis of accounting. At the beginning of the current year, accounts receivable were $25,000. During the year, Mosh collected $100,000 from customers. At the end of the year, accounts receivable were $15,000. What was Mosh's gross taxable income for the current year?

A. $75,000

B. $90,000

C. $100,000

D. $110,000

Show Answer More Questions

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