2019 AICPA Questions-AUD

AICPA Released Questions from the
2019 Uniform CPA Exam

- Released April 2019 -
AUDITING & ATTESTATION
Uniform CPA Examination Questions and unofficial Answers, copyright by American Institute of Certified Public
Accountants, Inc. All rights reserved. Reprinted by Roger CPA Review with permission.
1
Roger CPA Review 2019 AICPA Released Questions – AUD
2019 AICPA Released Audit Questions

Please note: This document contains all the question information released by the AICPA. The table below each question contains
placement data for the question within the exam template from which the question comes. The “Key” value is the correct letter
answer for each preceding question.
MULTIPLE CHOICE - DIFFICULT
Which of the following cognizant agencies is most likely to be assigned to an auditee?
A.The federal agency that is located within the auditee's region.

B.The federal agency that provides the most funding to the auditee.
C.An independent federal agency that does not provide funding to the auditee.
D.A preselected federal agency whose sole purpose is to monitor single audits.
Item ID: 15049

Key: B
AUD.CSO.20190101: AUD.001.001.002
AUD.SSO.20190101: Remembering and Understanding:1
2
A CPA in charge of the external audit of a nonissuer received an unexpected inheritance that includes
100 shares of the audit client's common stock. Which of the following actions should the CPA take to
avoid violating independence rules?
A.Decline to accept the inheritance.

B.Petition the AICPA for an independence exception from unforeseen circumstances.
C.Resign from the audit firm.
D.Sell or donate the stock within 30 days after receipt of ownership rights.
Item ID: 16105

Key: D
AUD.CSO.20190101: AUD.001.002.001
3
Which of the following matters should an accountant include when establishing an understanding with a
client regarding the services to be performed for a compilation engagement?
A.The effect that independence impairments, if present, will have on the expected form of the
accountant's report.
B.The dates on which the accountant will be present to observe the taking of the physical inventory.
C.The assistance that the accountant will receive from internal auditors in performing account analyses.
D.The accountant's responsibility for the preparation and fair presentation of the financial statements.
Item ID: 24221

Key: A
AUD.CSO.20190101: AUD.001.003.002
AUD.SSO.20190101: Application:2
4
A group engagement team of a nonissuer should ask a component auditor to communicate whether it
complied with
A.Ethical requirements relevant to the group audit.

B.State licensure requirements applicable to all group locations.
C.Generally accepted accounting principles relevant to the group audit.
D.Contract billing requirements related to the group audit.
Item ID: 19643

Key: A
AUD.CSO.20190101: AUD.001.006.000
5
An auditor decides to perform substantive tests on a client's property and equipment balance as of an
interim date. The auditor has not obtained evidence about the operating effectiveness of relevant
controls. What additional work must be performed to extend the audit conclusions from the interim date to
the balance sheet date?
A.Tests of controls for the period between the beginning of the fiscal year and the interim date.
B.Tests of controls for the period between the interim date and the balance sheet date.
C.Substantive procedures for the period between the interim date and the balance sheet date.
D.Analytical comparison of the current-year interim balance with the prior-year interim balance.
Item ID: 13617

Key: C
AUD.CSO.20190101: AUD.002.001.002
6
Which of the following components of internal control contributes most to a strong control environment?
A.Controls are assessed through ongoing activities and evaluations.

B.Management adheres to internal control policies.
C.Duties are clearly defined and separated.
D.Policy manuals provide a clear understanding of internal controls.
Item ID: 11885

Key: B
AUD.CSO.20190101: AUD.002.003.001
7
Which of the following statements indicates that the auditor has gained a sufficient understanding of a
client's internal controls related to the sales order process?
A.The auditor noted in a narrative that the documentation for the sales order system showed the
printing of a shipment-exception report listing noninvoiced shipments.
B.In a statistically valid sample of 100 sales transactions, the auditor found five undiscovered
exceptions and concluded that the system was weak.
C.The auditor interviewed the company's supervisor of sales clerks and reviewed six shipment-
exception reports that were randomly selected and that showed significant unrecorded balances.
D.The auditor compared sales orders processed to processing clerk head count for three years and
noted that processed orders significantly declined while clerk head count remained the same.
Item ID: 11479

Key: A
AUD.CSO.20190101: AUD.002.003.002
8
While performing procedures in planning an audit, the auditor's comparison of expectations with recorded
amounts yield unusual and unexpected relationships. The auditor should consider the results of the
analytical procedures in which of the following?
A.Determining planning materiality and acceptable error.

B.Identifying the risks of material misstatement due to fraud.
C.Identifying significant accounts.
D.Determining which controls to test.
Item ID: 14479

Key: B
AUD.CSO.20190101: AUD.002.005.001
9
While testing a sample of an audit client's bank reconciliations during the year under audit, an auditor
notices that several immaterial deposits in transit did not clear the bank in a timely manner. The auditor
suspects there may be fraud. Which of the following audit responses is most appropriate in this situation?
A.Because the findings are not material, the auditor should project the errors to the population and
consider the materiality of the projected misstatement in the auditor's concluding procedures.
B.The auditor should consider the implications for the integrity of management or employees and the
possible effect on other aspects of the audit.
C.The auditor should focus on material misstatements and not consider these immaterial findings or
potential errors further.
D.The auditor should report the finding to the appropriate level of management immediately.
Item ID: 13471

Key: B
AUD.CSO.20190101: AUD.002.005.003
10
Which of the following is a sampling risk that is associated with the efficiency of an audit?
A.Risk of assessing control risk too high.

B.Risk of incorrect acceptance.
C.Inherent risk.
D.Detection risk.
Item ID: 13973

Key: A
AUD.CSO.20190101: AUD.003.002.000
11
Which of the following disclaimers of liability included within a response to an auditor's confirmation
request would allow the auditor to rely on the confirmation as appropriate audit evidence for an audit of a
nonissuer?
A.Information is obtained from electronic data sources, which might not contain certain information in
the respondent's possession.
B.Information in the confirmation may not be relied upon by the recipient.
C.Information is not guaranteed to be accurate or current and could be a matter of opinion.
D.Information is furnished as a matter of courtesy without a duty to do so and without responsibility,
liability, or warranty, expressed or implied.
Item ID: 18949

Key: D
AUD.CSO.20190101: AUD.003.003.002
12
Which of the following statements in an attorney's legal letter requires further investigation?
A."We believe that the plaintiff's case against the company is without merit."
B."We are of the opinion that this action will not result in any liability to the company."
C."It is our opinion that the company will be able to assert meritorious defenses to this action."
D."It is our opinion that the possible liability to the company in this proceeding is nominal in amount."
Item ID: 11753

Key: C
AUD.CSO.20190101: AUD.003.004.004
13
An auditor has set the materiality level for the financial statements as a whole at $125,000. Which of the
following misstatements would the auditor most likely consider material?
A.The client did not record $47,000 in trade accounts payable at year end.
B.The client did not disclose $45,000 of related party transactions in the footnotes.
C.The client misclassified $42,000 of supplies expense as miscellaneous expense.
D.The client's estimate of the allowance for doubtful accounts is $40,000 more than the auditor's
estimate.
Item ID: 12655

Key: B
AUD.CSO.20190101: AUD.003.005.000
14
An auditor has determined a materiality threshold of $100,000 for a client. The auditor has accumulated
audit evidence that supports an allowance for bad debts in the range of $1.5 million to $1.8 million. The
client recorded $800,000 as the allowance for bad debts and declines to record any additional allowance.
What proposed adjustment will the auditor include in the summary of unadjusted differences?
A.Debit bad debt expense $1,100,000; credit allowance for bad debts $1,100,000.
B.Debit bad debt expense $700,000; credit allowance for bad debts $700,000.
C.Debit bad debt expense $850,000; credit allowance for bad debts $850,000.
D.Debit bad debt expense $750,000; credit allowance for bad debts $750,000.
Item ID: 20563

Key: B
AUD.CSO.20190101: AUD.003.005.000
15
If a service auditor is unable to obtain a written assertion from the service organization's management
regarding its system and the suitability of the design and operating effectiveness of controls, it would be
most appropriate for the auditor to
A.Increase the substantive testing of the service organization's controls.

B.Withdraw from the engagement unless prohibited by law.
C.Assess a higher level of detection risk for the engagement.
D.Report management's action in the auditor's communication to those charged with governance.
Item ID: 24093

Key: B
AUD.CSO.20190101: AUD.003.006.000
16
On February 17, year 2, a company had a fire that destroyed a plant. The building and equipment had a
net carrying amount of $550,000 as of December 31, year 1. The company anticipates that insurance
proceeds of $300,000 will be received. The audit of the financial statements dated December 31, year 1,
was completed February 25, year 2. How should the fire be reported in the financial statements for the
year ended December 31, year 1?
A.The loss of $250,000 should be recorded as of December 31, year 1, and disclosed in the notes to
the financial statements.
B.The value of the building and equipment should be adjusted to $250,000 as of December 31, year 1,
and the adjustment disclosed.
C.The December 31, year 1, financial statements should disclose the effect of the fire with no financial
statement adjustment.
D.The December 31, year 1, financial statements should be adjusted without disclosure.
Item ID: 12089

Key: C
AUD.CSO.20190101: AUD.003.007.000
17
If an auditor of a nonissuer concludes that reasonable justification exists to change an audit engagement
to an agreed-upon procedures engagement, then the report should
A.Not include a reference to the original audit engagement but may include a reference to procedures
that have been performed.
B.Generally not include a reference to the original audit engagement but include an explanatory
paragraph discussing the change requested by management.
C.Refer to the original audit engagement only if requested by management and approved by those
charged with governance.
D.Refer to the original engagement only if the work performed to the date of the change was not
sufficient to complete the revised engagement.
Item ID: 16509

Key: A
AUD.CSO.20190101: AUD.004.002.002
18
Each of the following statements concerning compilation of financial statements on certain prescribed
forms is correct, except:
A.A prescribed form cannot depart from generally accepted accounting principles or fail to include all
required disclosures.
B.A prescribed form is any standard preprinted form designed by the body to which it will be submitted.
C.The information required by a prescribed form is presumed to be sufficient to meet the needs of the
body that designed it.
D.A form designed by the entity whose financial statements are being compiled is not considered to be
a prescribed form.
Item ID: 15329

Key: A
AUD.CSO.20190101: AUD.004.003.002
19
Which of the following should the auditor of a nonissuer do when reporting on supplementary information
that is required by a designated accounting standard setter, presented with the basic financial
statements?
A.Include a paragraph before the opinion paragraph that references the required supplementary
information.
B.Include a paragraph after the opinion paragraph that references the required supplementary
information.
C.Include a reference to the required supplementary information in the opinion paragraph.
D.Make no reference to the required supplementary information in the report.
Item ID: 24159

Key: B
AUD.CSO.20190101: AUD.004.005.004
20
For financial statement audits performed in accordance with generally accepted government auditing
standards, auditors should report which of the following?
A.All violations of private grant agreements, regardless of materiality.

B.Suspected illegal acts.
C.Significant deficiencies in internal control.
D.Significant changes in the entity's internal control policies.
Item ID: 15427

Key: C
AUD.CSO.20190101: AUD.004.005.009
21
MULTIPLE CHOICE – MODERATE

If a statement from the Statements on Standards for Attestation Engagements (SSAE) provides that a
procedure or action is one that the practitioner "should consider," then which of the following
interpretations is correct?
A.The practitioner and management must agree on how the procedure will be performed.
B.The consideration of the procedure is presumptively required, whereas carrying out the procedure is
not required.
C.The SSAEs use this term for special attestation engagements when referring to unusual situations
outside the scope of the typical attestation engagements.
D.Carrying out the procedure or action is required in all cases.
Item ID: 17775

Key: B
AUD.CSO.20190101: AUD.001.001.003
22
Bingham, a CPA, has been asked to join a local bank's board of directors. In which of the following
scenarios would such a position be acceptable for Bingham?
A.One of Bingham's clients has several business loans outstanding with the bank.
B.Several of Bingham's clients have savings accounts at the bank.
C.One of Bingham's clients, who is struggling financially, is in the loan application process at the bank.
D.Several of Bingham's clients are in negotiations with this and other banks for operating loans.
Item ID: 11583

Key: B
AUD.CSO.20190101: AUD.001.002.001
23
In order to respond to the increased risks that could be present in the initial audit of an entity, an external
auditor should consider the assignment of
A.Internal audit personnel with appropriate levels of capabilities and competence.

B.Accounting personnel with appropriate levels of capabilities and competence.
C.Senior management with appropriate levels of capabilities and competence.
D.External audit personnel with appropriate levels of capabilities and competence.
Item ID: 21361

Key: D
AUD.CSO.20190101: AUD.001.003.001
24
Which of the following communications between the auditor with final responsibility for an engagement
and the audit engagement team regarding the susceptibility of a client's financial statements to material
misstatements due to error or fraud is required by auditing standards?
A.Explaining all procedures to be performed on the engagement to detect significant errors or

fraudulent activity.
B.Discussing the need to maintain a questioning mind and to exercise professional skepticism
throughout the audit.
C.Explaining the firm's strategy for managing and controlling legal liability due to fraud.
D.Discussing the firm's policy for allocating budgeted audit hours to detect fraud.
Item ID: 23125

Key: B
AUD.CSO.20190101: AUD.001.006.000
25
While planning an engagement to issue a report on the application of the requirements of an applicable
financial reporting framework to a specific transaction of a nonissuer, a reporting accountant should
obtain an understanding of the
A.Financial expertise of the users of the reporting accountant's report.

B.Risk appetites of parties to the specific transaction.
C.Form and substance of the specific transaction.
D.Internal control activities related to the specific transaction.
Item ID: 19625

Key: C
AUD.CSO.20190101: AUD.002.001.001
26
Risks relevant to financial reporting can arise due to which of the following circumstances?
A.Corrective actions implemented by management.

B.Performance reviews of employees.
C.Board of directors' commitment to competence.
D.Rapid growth in the entity's operations.
Item ID: 13951

Key: D
AUD.CSO.20190101: AUD.002.002.002
27
A nonissuer uses a service organization whose services are part of the nonissuer's system of internal
control. In the integrated audit, how does an auditor evaluate whether the service auditor's report on
controls provides sufficient appropriate evidence to support an opinion on internal controls over financial
reporting?
A.By inquiring of the service auditor's reputation only from the company's outside attorney.
B.By observing the service auditor to determine the level of knowledge about the entity under audit
during the first week of the audit fieldwork.
C.By assessing the results of the tests of controls and the service auditor's opinion on the operating
effectiveness of the controls.
D.By performing a background check of the service auditor.
Item ID: 21481

Key: C
AUD.CSO.20190101: AUD.002.003.003
28
A company has an internal audit function and is in a regulated industry. Which of the following groups
should the auditor approach to inquire about the risks of fraud within the entity?
A.Management, internal audit, and audit committee.

B.Internal audit, regulators, and management.
C.Management, sales department head, and audit committee.
D.Internal audit, suppliers, and management.
Item ID: 14447

Key: A
AUD.CSO.20190101: AUD.002.005.001
29
An auditor who identifies a potential fraud that is significant within the context of the audit under generally
accepted government auditing standards would most appropriately respond first in which of the following
manners?
A.Recommend a separate engagement to determine whether fraud has occurred.

B.Extend audit procedures as necessary to determine whether fraud has occurred.
C.Refer investigation of the potential fraud to the party with oversight responsibility.
D.Communicate the potential fraud directly to management.
Item ID: 14953

Key: B
AUD.CSO.20190101: AUD.002.005.003
30
An auditor randomly samples 50 out of 1,000 items and discovers an overstatement of $3,000. What is
the projected misstatement for the entire population?
A.$150,000
B.$120,000
C.$60,000
D.$48,000
Item ID: 11985

Key: C
AUD.CSO.20190101: AUD.003.002.000
31
After receiving responses to accounts receivable confirmations, the auditor determined that the evidence
was not sufficient to form a conclusion regarding the accounts receivable balance. Which of the following
actions should the auditor take next concerning the accounts receivable balance?
A.Request additional confirmations and perform alternative procedures.

B.Issue a qualified audit opinion on the client's financial statements.
C.Withdraw from the engagement and issue a disclaimer of opinion.
D.Ask the internal auditor to evaluate the valuation of accounts receivable.
Item ID: 11347

Key: A
AUD.CSO.20190101: AUD.003.003.002
32
Which of the following sources of corroborating information would most likely increase the assurance that
an auditor of a nonissuer obtains from management's representations?
A.Reports of performance measurement routinely prepared for management's review.

B.Minutes of meetings of the entity's strategic planning committee.
C.Oral evidence gained from the auditor's discussion with employees.
D.A confirmation received from the entity's bank.
Item ID: 17253

Key: D
AUD.CSO.20190101: AUD.003.003.003
33
A successor auditor discovers a possible misstatement in a client's financial statements reported on by a

predecessor auditor. Which of the following actions should the successor auditor take next?
A.Advise the client to inform its audit committee of the possible misstatement.
B.Have the client's internal auditor perform an examination to determine if a misstatement exists.
C.Ask the client to arrange a meeting of the predecessor auditor, management, and the successor
auditor to discuss the matter.
D.Require the client to restate its financial statements before proceeding with the audit.
Item ID: 11947

Key: C
AUD.CSO.20190101: AUD.003.003.006
34
Which of the following statements is correct with regard to management use of a broker's quotation to
support a fair value estimate?
A.If the quotation is from the broker who initially sold the instrument, the evidence might be less
objective and might need supplementation.
B.A broker's quotation that is based on a cash flow methodology cannot be accepted.
C.The auditor is not required to obtain an understanding of the broker's methodology for obtaining the
fair value estimate.
D.A broker's quotation that is based on a combination of methodologies cannot be accepted.
Item ID: 18383

Key: A
AUD.CSO.20190101: AUD.003.004.002
35
Which of the following is the auditor's primary means of obtaining corroboration of information furnished
by management concerning litigation, claims, and assessments?
A.The minutes of stockholders and directors meetings.

B.A letter of representation supplied by management.
C.A review of contracts, leases, loan agreements, and similar documents.
D.A letter of audit inquiry to the client's lawyer.
Item ID: 13689

Key: D
AUD.CSO.20190101: AUD.003.004.004
36
After the balance sheet date, an auditor's client suffers a material loss from a decline in value of
marketable securities. Which of the following actions should the auditor advise the client to take?
A.Adjust the financial statements to include the material loss.

B.Expand audit procedures to test current prices of marketable securities the client holds.
C.Restate the financial statements as if the material loss occurred at the balance sheet date, including
disclosure in the notes.
D.Disclose the material loss in the financial statements to assure that the financial statements are not
misleading.
Item ID: 12117

Key: D
AUD.CSO.20190101: AUD.003.007.000
37
Which of the following factors should most influence an auditor's decision to modify the audit opinion of an
issuer's financial statements?
A.The types of users expected to rely on the financial statements.

B.The effect of a misstatement on the financial statements taken as a whole.
C.Whether the auditor's opinion is based in part on the report of another auditor.
D.Uncertainties related to management's estimates as of the reporting date that are adequately
disclosed in the footnotes to the financial statements.
Item ID: 90324

Key: B
AUD.CSO.20190101: AUD.004.001.001
38
What information should a practitioner include in the standard report on an examination of prospective
financial statements?
A.The prospective results might not be achieved.

B.The projection should be read only in conjunction with the audited historical financial statements.
C.There are no known material modifications that should be made as a result of applying the
procedure.
D.The practitioner assumes the responsibility to update the report for events and circumstances
occurring after the date of the report.
Item ID: 15071

Key: A
AUD.CSO.20190101: AUD.004.002.001
39
Which of the following situations precludes an accountant from preparing financial statements that omit
substantially all disclosures required by the selected financial reporting framework?
A.The accountant is not independent.

B.The accountant becomes aware that the omission was undertaken with the intention of misleading
users of the financial statements.
C.The entity's management has given the accountant permission to disclose the omission in the
financial statements.
D.The entity's management has directed the accountant to omit the accountant's name from each page
of the financial statements.
Item ID: 84882

Key: B
AUD.CSO.20190101: AUD.004.003.001
40
What is a service auditor's responsibility, if any, with regard to other information presented in a document
containing management's description of its system and the service auditor's report?
A.The auditor has no responsibility with regard to the other information presented.
B.To read the other information in order to identify material inconsistencies or misstatements.
C.To ensure that the format of the other information is consistent with industry practice.
D.To obtain supporting documentation for the other information.
Item ID: 24213

Key: B
AUD.CSO.20190101: AUD.004.005.002
41
Task Item 500220
Scroll down to complete all parts of this task.
You are performing an audit of the financial statements of the Josh Music Co. as of December 31, year 1.
Given your experience auditing this company in previous years, you have developed an expectation
relative to each financial statement account for current-year activity. Based upon your review of
preliminary financial statements, the actual results differ from your expectation for certain accounts and
the CFO has provided an explanation for the difference.
For the expectations, results, and subsequent client explanations in the table below, click on the cell in
column D and select from the option list provided the appropriate audit response for each situation. An
option may be used once, more than once, or not at all.
42
Research Item 500717
During the audit of a nonissuer, the engagement team discovered that reconciliations of intercompany
accounts are not being performed on a timely basis. Which paragraph in the professional standards
establishes the requirement for the maximum number of days following the report release date for
communicating this significant deficiency to those charged with governance?
Enter your response in the answer fields below. Guidance on correctly structuring your response appears
above and below the answer fields.
43
Task Item 505163
Vine LLP is auditing the December 31, year 1 financial statements of General Co., a nonissuer. The
auditor obtained the client-prepared inventory reconciliation between the client's perpetual inventory
records and the general ledger as of December 31, year 1, below.
Consider the following observations:
 The reconciliation is mathematically accurate.

 The client prepared the December 31, year 1, reconciliation on January 15, year 2.
 The auditor observed the physical inventory count on December 31, year 1, and agreed the test
counts to those in the perpetual inventory system without exception.
 All amounts are considered material.
For each of the items in the table below, select the most appropriate audit procedure that the auditor
should perform to test the client's balance and explanation.
44
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Task Item 501445
Scroll down to complete all parts of this task.
A CPA firm is engaged to audit the year 5 financial statements of Windsor Bowls, a nonissuer company
that manufactures and sells plastic containers to national retailers.
An audit associate performed audit procedures on property, plant and equipment (PPE) additions as part
of the year 5 audit. An excerpt of the working papers is located in the exhibits above. All amounts are
material to the financial statements.
As the audit senior, use the documents in the exhibits above to review the PPE testwork excerpt, and
complete the table below.
 In column C, select the most appropriate audit finding, if any. If there are no audit findings, select
"No audit findings identified." An option may be used once, more than once, or not at all.
 In column D, select the most appropriate audit adjustment, if any. If no audit adjustment should
be proposed, select "No audit adjustment is necessary." An option may be used once, more than
once, or not at all.
 In column E, enter the audit adjustment effect on net income. If the proposed adjustment
increases net income, enter the amount as a positive, whole number. If the proposed adjustment
decreases net income, enter the amount as a negative, whole number. If no proposed adjustment
is necessary, enter a zero (0).
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AICPA Released Questions from the

2019 Uniform CPA Exam

AUDITING & ATTESTATION

2019 AICPA Released Audit Questions

MULTIPLE CHOICE - DIFFICULT

Which of the following cognizant agencies is most likely to be assigned to an auditee?

A.The federal agency that is located within the auditee's region.

Item ID: 15049

A.Decline to accept the inheritance.

Item ID: 16105

Item ID: 24221

A.Ethical requirements relevant to the group audit.

Item ID: 19643

Item ID: 13617

A.Controls are assessed through ongoing activities and evaluations.

Item ID: 11885

Item ID: 11479

A.Determining planning materiality and acceptable error.

Item ID: 14479

Item ID: 13471

A.Risk of assessing control risk too high.

Item ID: 13973

Item ID: 18949

Item ID: 11753

Item ID: 12655

Item ID: 20563

A.Increase the substantive testing of the service organization's controls.

Item ID: 24093

Item ID: 12089

Item ID: 16509

Item ID: 15329

Item ID: 24159

A.All violations of private grant agreements, regardless of materiality.

Item ID: 15427

MULTIPLE CHOICE – MODERATE

Item ID: 17775

Item ID: 11583

A.Internal audit personnel with appropriate levels of capabilities and competence.

Item ID: 21361

A.Explaining all procedures to be performed on the engagement to detect significant errors or

Item ID: 23125

A.Financial expertise of the users of the reporting accountant's report.

Item ID: 19625

A.Corrective actions implemented by management.

Item ID: 13951

Item ID: 21481

A.Management, internal audit, and audit committee.

Item ID: 14447

A.Recommend a separate engagement to determine whether fraud has occurred.

Item ID: 14953

Item ID: 11985

A.Request additional confirmations and perform alternative procedures.

Item ID: 11347

A.Reports of performance measurement routinely prepared for management's review.

Item ID: 17253

A successor auditor discovers a possible misstatement in a client's financial statements reported on by a

Item ID: 11947

Item ID: 18383