Auditing and Attestation (AUD): Format and Tips

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The Auditing and Attestation (AUD) section of the Uniform CPA Examination (CPA) tests the knowledge and skills that a newly licensed CPA must demonstrate when performing: 

• Audits of the issuer and non-issuer entities (including governmental entities, not-for-profit entities, employee benefit plans, and entities receiving federal grants).

• Attestation engagements for issuer and non-issuer entities (including examinations, reviews, and agreed-upon procedures engagements). 

• Preparation, compilation and review engagements for non-issuer entities and reviews of interim financial information for issuer entities.

The AUD section is designed to have the following exam time and question types on the US CPA Exam:

SectionSection TimeMultiple-choice questions (MCQs)Task-based simulations (TBSs)Written Communication
AUD4 hours728

The scoring weight of multiple-choice questions (MCQs), task-based simulations (TBSs) and written communication for AUD section on the US CPA Exam is as follows:

Score Weightage
SectionMultiple-choice questions (MCQs)Task-based simulations (TBSs)Written Communication
AUD50%50%

The following table summarizes the content areas and the allocation of content tested in the AUD section of the Exam:

Content areaTopicsAllocation
Area IEthics, Professional Responsibilities and General Principles15-25%
Area IIAssessing Risk and Developing a Planned Response20–30%
Area IIIPerforming Further Procedures and Obtaining Evidence30–40%
Area IVForming Conclusions and Reporting15-25%

Here are some tips you must keep in mind while preparing for the AUD exam:

1. Spend more time practicing questions, than reading/ learning theory. The MCQs are generally more practical in nature, than theoretical.

2. Most people find out why an answer is not right. However, always identify the cause of your correct answer, as well. Sometimes you may get the answer right by chance. Ensure the logic applied by you is sound. Reading the solution explanation is highly important.

3. Never correct your errors on the same day, this way you end up learning the questions. That is not helpful in the actual exam. 

4. It is not unusual to be confused in two final options in AUD MCQs. However, you must always identify and select the best fit. If you can think of an exception, you are probably choosing the wrong option. 

5. Task-Based Simulations (TBSs) should be attempted after you have a stronghold in the MCQ section. Since simulations do not always conform to chapter boundaries and can test concepts from various disciplines. However, if you are good with the entire MCQs section, you will not find the TBSs as difficult, they will feel like long-form MCQs.

Read more about the US CPA related articles in our blog section: https://blog.mileseducation.com/category/cpa/

Read more about FAR: https://blog.mileseducation.com/cpa/financial-accounting-and-reporting-far/

Read more about BEC: https://blog.mileseducation.com/cpa/business-environment-and-concepts-bec/

Read more about REG: https://blog.mileseducation.com/cpa/regulation-reg/

9 thoughts on “Auditing and Attestation (AUD): Format and Tips”

  1. Viraj Rabadiya

    This blog helps to know about Auditing and Attesting as important subject of CPA and it involves tips that must be kept in mind for preparing AUD exam , it involves exam time, question types, MCQ, allocation of content texted in AUD exam to know a glance towards AUD exam in details to students .

  2. Anushree Chatterjee

    Much needed information about this section of the CPA exam! I like how the blog easily explains all the nuances involved.

  3. Kushimithaa thimmaareddy

    Much needed blog, thanks for an insightful knowledge about auditing which is one of the important topic in CPA.
    Hope this tips and tricks help with my CPA examination.
    Thankyou

  4. Abdullah aziz khna

    This really helped me out in clearing my doubts and coming on to the final conclusion that will mould my future in a better way

  5. Saloni Grover

    As this is very beneficial for the candidates who want to go in the auditing field…..
    This really helped me to clear my doubts

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