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This document includes a series of multiple-choice questions (MCQs) that were previously used on The Uniform CPA Examination . These MCQs represent a one- time release of Exam content to the general public intended to provide examples of the types of MCQs used on the Exam. This document will be accessible from October 1, 2019 through December 31, 2019. These MCQs will not be updated to reflect the impact of any standard-setting or regulatory activity (changes) that occurs after October 1, 2019, which could make them obsolete or technically incorrect. It is your sole responsibility to be aware of changes that may impact these questions and answers. The AICPA undertakes no responsibility to update these questions and answers. The document includes : 40 MCQs from the Auditing and Attestation (AUD) Section Pages 1-41.

14. Which of the following factors most likely would heighten an auditor's concern about the risk of fraudulent financial reporting? A.The audit committee's approval of the initial selection of accounting principles. B.A lack of competition in the entity's …

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