Auditing and Attestation

Everything you need to know about the Auditing & Attestation (AUD) section of the CPA Exam
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AUD Section At-a-Glance

Question Content Breakdown

Score Breakdown

4
Hours of Exam Time
(plus 15 min break)
5
Testlets
(2 MCQ & 3 TBS)
72
Multiple Choice Questions
(60 operational)
8
Task-Based Simulations
(7 operational)
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Comprehensive Guide to the AUD Section


CPA Exam AUD Section Content


The Auditing & Attestation (AUD) section of the 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. It's important to remember that the AUD exam tests on how well a CPA candidate applies their audit and attestation knowledge when solving problems and performing specific tasks laid out in the AICPA Blueprints, not how well they are able to memorize auditing concepts.

15-25% Ethics, Professional Responsibilities and General Principles

  • Nature and Scope of Audit and Non-Audit Engagements
  • Ethics, Independence and Professional Conduct
  • Terms of Engagement for Audit and Non-Audit Engagements
  • Requirements for Engagements Documentation
  • Communication with Management and Those Charged with Governance
  • Communication with Component Auditors and Parties Other Than Management and Those Charge with Governance
  •  A Firm’s System of Quality Control, Including Quality Control at the Engagement Level


15-25% Forming Conclusions and Reporting

  • Reports On Auditing Engagements
  • Reports On Attestation Engagements
  • Accounting and Review Service Engagements
  • Reporting On Compliance
  • Other Reporting Considerations


20-30% Assessing Risk and Developing a Planned Response

  • Planning an Engagement
  • Understanding an Entity and Its Environment
  • Understanding an Entity’s Internal Control
  • Assessing Risks Due to Fraud
  • Identifying and Assessing the Risk of Material Misstatement and Planning Further Procedures Responsive to Identified Risks
  • Materiality
  • Planning for and using the Work of Others, Including Group Audits, the Internal Audit Function and the Work of a Specialist
  • Specific Areas of Audit Risk


30-40% Performing Further Procedures and Obtaining Evidence

  • Understanding Sufficient Appropriate Audit Evidence
  • Sampling Techniques
  • Performing Specific Procedures to Obtain Evidence
  • Specific Matters that Require Individual Attention
  • Misstatements and Internal Control Deficiencies
  • Written Representations
  • Subsequent Events and Subsequently Discovered Facts

About the AUD Section Q&A

No, the Roger CPA Review AUD course assumes no prior auditing experience on the part of the candidate, and our pass rate speaks for itself. Roger teaches the material from the ground up, and many of our students report finally being able to ‘get’ audit after using our course in order to pass the exam.
We estimate approximately 75-100 hours of study are required in order to pass AUD, but each student is unique and has their own time requirements.
The order in which a candidate takes the four sections of the CPA Exam will vary depending on several individual factors, but one general recommendation we make for AUD is to take AUD sometime after taking FAR. This is one of the reasons all our Study Planners begin with FAR.