Exam Details

  • Exam Code
    :CPA-TEST
  • Exam Name
    :Certified Public Accountant Test: Auditing and Attestation, Business Environment and Concepts, Financial Accounting and Reporting, Regulation
  • Certification
    :AICPA Certifications
  • Vendor
    :AICPA
  • Total Questions
    :1241 Q&As
  • Last Updated
    :May 10, 2024

AICPA AICPA Certifications CPA-TEST Questions & Answers

  • Question 1241:

    Several sources of GAAP consulted by an auditor are in conflict as to the application of an accounting principle. Which of the following should the auditor consider the most authoritative?

    A. FASB Technical Bulletins.

    B. AICPA Accounting Interpretations.

    C. FASB Statements of Financial Accounting Concepts.

    D. AICPA Technical Practice Aids.

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