Auditing and Attestation (AUD) CPA Exam Section

The Auditing and Attestation (AUD) CPA Exam section tests your knowledge of the entire audit process, as well as preparation, compilation, and review engagements and other non-attestation services. It also tests ethics, so you will have to become familiar with the AICPA Code of Professional Conduct.

WHAT YOU SHOULD DO TO PASS AUD

To pass AUD, you’ll need to study diligently and take a lot of practice quizzes. The AUD section of the exam will be mostly conceptual: asking you to apply your judgment to questions about best practices, ethics, and proper procedure. So you’ll need to be able to comfortably put yourself in the shoes of an auditor in the field.

CPA AUD Exam format

The AUD CPA Exam section consists of five testlets: two testlets of multiple-choice questions (MCQs) and three testlets of task-based simulations (TBSs). The MCQ portion of AUD accounts for 50% of your CPA Exam score, and the TBS portion accounts for the other 50%.

CPA AUD Exam content

AUD covers every part of the audit process. The AUD section will test engagements in accordance with professional standards and/or regulations by the:

• American Institute of CPAs (AICPA)
• Public Company Accounting Oversight Board (PCAOB)
• U.S. Government Accountability Office (GAO)
• Office of Management and Budget (OMB)
• U.S. Department of Labor (DOL)

Candidates are expected to demonstrate knowledge and skills related to:

• Audits of issuer and nonissuer entities
• Attestation engagements for issuer and nonissuer entities
• Preparation, compilation, and review engagements for nonissuer entities
• Reviews of interim financial information for issuer entities