About AUD CPA Exam
[Updated for 2024-2025]
CPA Exam Basics
Are you wondering what it will take to pass the AUD CPA Exam in 2024-2025? The Auditing and Attestation (AUD) CPA Exam covers the entire auditing process, including auditing procedures, generally accepted auditing standards, standards related to attest engagements, and the AICPA Code of Professional Conduct. The AUD CPA Exam is significantly different from other sections. It allows the candidate to assess a problem on their merit and suggest a solution based on their judgment.
There are significant changes in both the structure and scope of the AUD CPA Exam. In this article, you’ll find information on the changes to the AUD part of the CPA Exam, as well as study ideas and techniques to help you get ready for and succeed on the exam.
What is the AUD CPA Exam Format & Structure?
The 2024-2025 AUD CPA Exam consists of five testlets, each containing two types of questions: multiple-choice questions (MCQs) and task-based simulations (TBS).
The duration of the AUD CPA Exam is four hours. Candidates are allowed to take a break of up to 15 minutes between the testlets, which is not included in the total exam time.
| AUD CPA Exam Structure | |
|---|---|
| Total Time | 4 Hours |
| Multiple Choice Questions | 78 |
| Task-Based Simulations | 7 |
Pre-Exam
Before your exam begins, you'll see a welcome or launch screen for 5 minutes. After that, a confidentiality screen will show for another 5 minutes. Altogether, your pre-exam screen will be on for 10 minutes.
Exam
There are two question types on the AUD exam, and each testlet contains questions from only one of these question types:
- Multiple-Choice Questions (MCQs) are questions with four possible answers each. The first two testlets each have 39 MCQs, totaling 78 MCQs.
- Task-Based Simulations (TBS)require you to apply practical knowledge. This could include filling out a document or finishing a research question. The remaining three testlets contain a total of 7 TBS. The third testlet has two TBS, the fourth testlet has three TBS, and the fifth and final testlet consists of two TBS. Also, the multistage testing procedure has been removed from the exam.
Post Exam
Once you are done with the exam, a post-exam survey screen will appear for five minutes regarding the experience you had during the exam.
What Topics Are Tested in the AUD CPA Exam?
- 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
- 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
- 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 Misstatements and Internal Control Deficiencies
- Written Representations
- Subsequent Events and Subsequently Discovered Facts
- Reports on Auditing Engagements
- Reports on Attestation Engagements
- Accounting and Review Service Engagements
- Reporting on Compliance
- Other Reporting Considerations
What Skills Are Tested on the AUD Exam?
The AUD CPA Exam will continue following the revised version of Bloom’s Taxonomy skill sets. To pass the exam, candidates need to demonstrate proficiency in four types of skills, each of which is evaluated in one or more content areas of the test.
- Remembering and understanding are primarily centered in areas I and IV. Area I covers much of the CPAS-required general auditing knowledge, while area IV deals with reporting tasks.
- Application is evaluated in all four AUD section areas. Application tasks emphasize common aspects like professional duties, documentation, and daily responsibilities of CPAs.
- Skills in analysis and evaluation assessed in Areas II and III. These two areas demand a more profound sense of analysis and interpretation.
| Skill Allocation | Weight |
|---|---|
| Evaluation | 5-15% |
| Analysis | 15-25% |
| Application | 30-40% |
| Remembering and Understanding | 30-40% |
How is the AUD CPA Exam Scored?
Scores for the AUD Exam are given on a scale of 0 to 99 with a score of 75 needed to pass. In the AUD Exam, 66 out of the 78 MCQ questions from the first two testlets are operational. The rest of the 12 questions are pretested, which means they are not graded. Of the 7 TBSs on the AUD Exam, there is also one TBS that is pretested and will not count towards the final score. The pretested TBS and MCQ questions are only given for data-collecting purposes.
AUD CPA Exam Pass Rates
The AUD section of the CPA Exam is mostly theory-based. Candidates often express that the questions are confusing. The reason for this could be the fact that many questions can seemingly appear to have more than one correct answer. According to the report through Q2 2024, AUD has 45.71% pass rates.
Here’s a look at the AUD Exam pass rates over the years:
*Pass rates through 2024 Q2.
How To Study for the AUD Exam Section?
As a CPA candidate, you must be wondering how to study for the AUD Exam section. It may initially appear challenging and confusing, but you may overcome these obstacles with proper study planning and consistent practice. Let us guide you through the process:
How To Manage Your Time in the AUD CPA Exam?
Considering the new format of the AUD CPA Exam, candidates will likely need to adapt their time management strategies to optimize their performance during the exam. To effectively navigate these modifications, candidates may need to develop a new approach to how they allocate their time during the test. The exam spans four hours, with a 15-minute break allowed between the first and second TBS testlets. Optional breaks are available after each MCQ testlet, though the exam timer continues. Candidates can conclude the exam early without penalty. Effective scheduling of responses is essential to prevent time constraints.
- There are two testlets, each consisting of 39 MCQs. We recommend that you allocate 1.33 minutes for each MCQ; that way, within approximately 2 hours, you can finish both the MCQ testlets.
- Allocate 18 minutes for each of the TBS in testlets three, four, and five. Testlet three contains two TBS, testlet four has three TBS, and testlet five includes two TBS.
| Testlet | Question Type | Suggested Time |
|---|---|---|
| Testlet 1 | 39 MCQ | 52 Minutes |
| Testlet 2 | 39 MCQ | 52 Minutes |
| Testlet 3 | 2 TBS | 36 Minutes |
| 15-minute break (not included in total exam time) | ||
| Testlet 4 | 3 TBS | 54 Minutes |
| Testlet 5 | 2 TBS | 36 Minutes |
| Extra Time | 10 minutes | |
| Total Time | 240 minutes | |
Frequently Asked Questions (FAQs)
How Hard is the AUD Exam?
What is Tested on the AUD Exam?
I Don’t Have Any Auditing Experience. Am I at a disadvantage?
Has the AUD Exam changed in the 2024-2025 CPA Exam?
Will the 18-month credit rule still apply to the AUD CPA Exam?
Do I have 18 months to pass the entire CPA Exam or has that been extended?
CPA Exam candidates in most states (but not all) are now allowed 30 or 36 months to pass. In the past, it was 18 months, but most states have extended this period to give you extra breathing room in light of recent exam changes.
You can read more about this historical rule amendment here. Please be sure to check with your State Board of Accountancy to confirm what the current rule is in your state.