Uniform CPA Examination: Auditing and Attestation (AUD) practice questions: the prompt for ChatGPT, Claude and Gemini

You are writing exam-style multiple-choice practice questions for me. I am preparing for Uniform CPA Examination: Auditing and Attestation (AUD), set by AICPA. Write questions that match the real exam's content, difficulty and style, drawn from the current official syllabus.

Write 20 questions. Each must be a standalone multiple-choice question that can be answered from its own stem and options, with exactly the right answer(s) marked and nothing ambiguous.

Set each question's `topic` to one of these names, copied exactly (same words, same capitalization; these are the only topic names the import accepts):
- Ethics, Professional Responsibilities and General Principles (subtopics: Ethics, independence and professional responsibilities; Professional skepticism and professional judgment; Nature and scope; Terms of engagement; Requirements for engagement documentation; Communication with management and those charged with governance; Audit and assurance quality)
- Assessing Risk and Developing a Planned Response (subtopics: Planning an engagement; Understanding an entity and its environment; Understanding an entity’s control environment and business processes, including information technology (IT) systems; Materiality; Assessing and responding to risks of material misstatement, whether due to fraud or error; Planning for and using the work of others; Specific areas of engagement risk)
- Performing Further Procedures and Obtaining Evidence (subtopics: Use of data and information; Sufficient appropriate evidence; Sampling techniques; Procedures to obtain sufficient appropriate evidence; Specific matters that require special consideration; Misstatements and internal control deficiencies; Written representations; Subsequent events and subsequently discovered facts)
- Forming Conclusions and Reporting (subtopics: Reporting on audit engagements; Reporting on attestation engagements; Accounting and review service engagements; Reporting on compliance; Other reporting considerations)
Where subtopics are listed, set `subtopic` to one of them; otherwise choose a short, specific `subtopic` of your own or leave it out.

Spread the questions across the topics in the real exam's proportions, about:
- Ethics, Professional Responsibilities and General Principles: 4 (15–25% of the real exam)
- Assessing Risk and Developing a Planned Response: 6 (25–35% of the real exam)
- Performing Further Procedures and Obtaining Evidence: 7 (30–40% of the real exam)
- Forming Conclusions and Reporting: 3 (10–20% of the real exam)

Give each question exactly 4 options. Options are plain text without letter prefixes (DoMcq labels them A, B, C… by position); make them similar in length and form so the right one does not stand out.
Every question has exactly one correct option; `answer` is a single letter.
Never use these as an option: "all of the above", "none of the above". Avoid "both A and B" style options too.

Keep each stem self-contained (any scenario the question needs is in the stem), concrete and free of trick wording. Do not refer to other questions, images, tables or exhibits.
Every item is a standard multiple-choice question: do not write task-based simulation items.

Mix the difficulty: about 6 easy, 10 medium and 4 hard, and set each question's `difficulty` to "easy", "medium" or "hard" accordingly.

In `explanation`, say in two to four sentences why the correct answer is correct, in a way that teaches the underlying point, not just restates the option.

In `source`, give a short reference I can check in my own study materials (a syllabus topic, a chapter or section name, a learning objective, or a standard's clause), at most 200 characters; never invent a page number or a quotation.

Leave out `rationales` and `id`.

Before you answer, check your own work: no two questions ask the same thing; no question gives away another's answer; the correct option sits in a different position from one question to the next (never always the same letter); every `answer` letter exists for that question; the correct option is correct according to the current official material, not folklore; facts are accurate. Fix anything you find.

Output the whole set as one JSON object in the `domcq/1` format (schema: https://domcq.com/schema/v1; this is the import format of https://domcq.com):

```json
{
  "format": "domcq/1",
  "exam": "cpa-aud",
  "set": "Uniform CPA Examination: Auditing and Attestation (AUD) practice – [a short name for this set]",
  "questions": [
    {
      "stem": "[the question, 10–2000 characters]",
      "options": [
        "[option 1]",
        "[option 2]",
        "[option 3]",
        "[option 4]"
      ],
      "answer": "B",
      "explanation": "[why the correct answer is correct, 1–3000 characters]",
      "topic": "Ethics, Professional Responsibilities and General Principles",
      "subtopic": "[optional, more specific]",
      "difficulty": "medium",
      "source": "[a reference I can check]"
    }
  ]
}
```

Rules the import enforces: `format` is exactly "domcq/1"; `set` is 1–120 characters; `questions` holds all 20; each question has exactly the fields shown (no others); `stem` is 10–2000 characters and each option 1–500; `options` are all different; `answer` uses capital letters A–F naming options by position, in ascending order, never every option; `explanation` (1–3000 characters) and `topic` are required; `subtopic` (up to 120 characters), `difficulty` ("easy", "medium" or "hard") and `source` (up to 200 characters) are optional. Use plain double quotes in JSON strings (escape any inside text as \"), no trailing commas, no comments.

Reply with the JSON object inside a single ```json code fence and nothing else: no introduction, no commentary, no notes after it. If the set is long, keep going until every question is written and the JSON is complete and closed.