The article presents problems and their solutions prepared by the Board of Examiners of the American Institute of Certified Public Accountants, for the auditing section of the November 1965 Uniform Certified Public Accountants examination held on November 04, 1965. The first question deals with auditing procedures to be followed for auditing of a shopping center with 30 store tenants, and the preparation of an auditor's report under certain given conditions. All leases with these store tenants provide for a fixed rent plus a percentage of sales, net of sales taxes, in excess of a fixed dollar amount computed on an annual basis. Each lease also provides that the landlord may engage a certified public accountant to audit all records of the tenant for assurance that sales are being property reported to the landlord. The second question deals with the issue of auditing financial statements that have been prepared using electronic data processing equipment, and the accountant has found that his traditional audit trail has been obscured.

The article presents questions and solutions for auditing paper of the May 1966 uniform certified public accountants examination. The examination was scheduled for May 19, 1966 from 8:30 to 12:00 noon. The first section of the examination consisted of six questions and the candidates were supposed to solve all the questions. The second section contained two questions of which the candidates were instructed to answer any one of their choice. Section 1 presents question on audit procedures. Section 2 required students to discuss, what disclosures, if any, of the sale and repurchase of the securities would the CPA recommend for the financial statements. Section 4 required students to distinguish between accounting controls and administrative controls in a properly coordinated system of internal control. It also required students to list features of a sound system of accounting control. It sought explanation about why certified public accountant is concerned about the separation of responsibilities for operating custodianship, financial custodianship, and controllership.