For Individuals For Educators

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.

Practice CPA®CPA ISC Practice Exam 5Question 74

Medium1 markMultiple Choice

Area III: SOC EngagementsSOC ReportsAudit ProceduresArea III

CPA · Question 74 · Area III: SOC Engagements

Which testing procedure provides the highest level of assurance for operating effectiveness?

Answer options:

A.

Inquiry

B.

Observation

C.

Inspection

D.

Reperformance

How to approach this question

Hierarchy of evidence: Inquiry < Observation < Inspection < Reperformance.

Full Answer

D.Reperformance✓ Correct

Reperformance involves the auditor independently executing the control to verify the result. It is the strongest form of evidence.

Common mistakes

Thinking Inspection is stronger than Reperformance.

Question 73 All questions Question 75

Practice the full CPA ISC Practice Exam 5

82 questions · hints · full answers · grading

Sign up free Take the exam

More questions from this exam

Q01A service organization provides a cloud-based payroll processing application to its user entities...Medium Q02An auditor is reviewing the shared responsibility model for a client using an Infrastructure as a...Hard Q03A financial institution requires a cloud deployment model that offers the highest level of contro...Medium Q04During an IT audit, you observe that a company uses a 'Hybrid Cloud' architecture. Which scenario...Medium Q05Which component of IT architecture is primarily responsible for translating domain names (like ww...Easy

View all 82 questions →