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CISA QUESTION #1776
Question 1
Fill in the blanks: The two primary audit test types are __________ and __________, using __________ sampling methods respectively.
  • Substantive tests; compliance tests; variable and attribute✔️
  • Compliance tests; substantive tests; variable and discovery
  • Predictive tests; compliance tests; stop-and-go and difference estimation
  • Integrity tests; compliance tests; stratified mean and unstratified mean
Correct Answer Explanation
The two main audit test types are substantive tests and compliance tests. Substantive testing uses variable sampling to verify the accuracy and integrity of transactions. Compliance testing uses attribute sampling to confirm the presence and consistent application of controls.