Many students find Escala’s questions challenging because they are "situational." You might find two answers that seem correct. In auditing, the "best" answer is usually the one that provides the or follows the strict hierarchy of evidence (e.g., external evidence is more reliable than internal evidence). Looking for more practice?

Solve at least ten problems without looking at the key. This builds the "mental muscle" required for high-pressure testing.

If you are currently working through the review questions or preparing for the CPA board exams, The Core Pillars of Auditing and Assurance