The AUD (Attestation and Auditing) section of the CPA exam focuses on the examination of an entity’s financial statements, compliance, and processes. This section evaluates the candidates’ understanding of proper auditing procedures, gathering evidence, fundamental principles, and internal controls.
Many candidates feel the AUD CPA exam is closely related to FAR because there is some overlap in GAAP reporting requirements tested on both exams. Although there is some overlap, I wouldn’t say it’s significant enough to base your entire CPA exam schedule on this fact.
Let’s take a look at what’s on this exam, how it’s graded, who it’s easiest and hardest for, and how to pass the AUD section and become a Certified Public Accountant!
- 1.Becker CPA Review Course Endorsed by Big 4 Accounting Firms
- 2.Surgent CPA Prep Course Best Technology + gardar $1,100
- 3. Wiley CPAExcel Review Course Best Instructor Support
- 4.UWorld Roger CPA Review Courses Best for Engaging Video Lectures
- 5.Curso de Gleim CPA Review Most Task-Based Simulations
What is the AUD CPA Exam Section?
How Long is the AUD CPA Exam?
AUD is a 4-hour exam, but you don’t have to use all of the time allocated. There also is no individual time restraints on each individual testlet.
AUD Topic Areas & Concepts Tested
Professional Responsibilities, Standards, and Fundamental Principles: 15%-25% – consists of going over accepted conduct, requirements for documentation, control interno, the nature and scope of engagements, and communication with other parties.
Assessing Risk and Developing Planned Processes: 20%-30% – covering topics like how to analyze different environments, preparing for an engagement, learning about the entity in question, and identifying the risk/value associated with misstatements.
Performing Procedures and Obtaining Evidence: 30%-40% – involves the importance of independence, evidence, and sampling techniques.
Reaching a Conclusion and Compliant Reporting: 15%-25% asking questions about engagements for both auditing and attestation, reviewing service engagements.
AUD CPA Exam Format and Structure
The AUD exam begins with 2 multiple-choice question testlets containing 36 multiple-choice questions each. The first testlet is always moderate or medium difficulty to gauge your understanding of the topics. The second testlet changes depending on your performance in the first testlet. If you perform well, the second testlet will move from moderate to more difficult questions. If you perform poorly, it will move to easier questions.
After both MCQ sections are finished, there will be a third testlet comprised of 2 simulacións baseadas en tarefas. After this section, you will be allowed to take an option 15-minute break that doesn’t count against the 4-hour time frame. Lastly, you will have two more testlets containing 3 task-based simulations each.
|AUD Exam Section||2016 CPA Exam||2017 CPA Exam|
|Testlets||Question Sets||Suggested Time|
|Testlet #1||36 Multiple-Choice Questions||60 Minutes|
|Testlet #2||36 Multiple-Choice Questions||60 Minutes|
|Testlet #3||2 Simulacións Task-Based||30 Minutes|
|Testlet #4||3 Simulacións Task-Based||45 Minutes|
|Testlet #5||3 Simulacións Task-Based||45 Minutes|
AUD CPA Tip: Questions within each testlet don’t have to be answered in order; con todo, the testlets must be given in the order stated above.
The multiple-choice questions are divided into 2 testlets. Each testlet contains 36 preguntas, making a total of 72. Each question’s value depends on the difficulty, with the most difficult questions having the most value. así, it’s much better to get more difficult questions in the second testlet because you need to get less of them right in order to pass the exam. One correctly answered and difficult question is worth more than several correctly answered and easy questions.
60 do 72 multiple-choice questions are operational while the remaining 12 son pre-test. This means 12 of the questions are there simply because the AICPA is testing whether they should include them on future exams. They don’t count against you.
AUD CPA Tip: Once an MCQ testlet is submitted, it can’t be reopened or reviewed. Make sure you review your questions and answers before you submit each testlet; after it’s submitted, it’s gone.
Hai 8 task-based simulations in total. Seven of them are operational and 1 a pretest simulation. Each task-based simulation may have 2 tabs: informational and work.
The work tab has a gradable response, while the informational tab has things like directions, resources, and authoritative literature that aids in solving the simulation.
Testlet e simulación en tempo Lonxitude
You have a total of four hours to complete the entire exam. No one section or testlet has a time requirement on it. así, you have to properly allocate your own time. I’d suggest about 35-45 minutes be allocated to answers the multiple-choice questions in each testlet and 15-25 minutes be allocated to reviewing MCQ answers for each testlet. This gives you about 106 seconds for each multiple-choice question.
I would also recommend about two hours for the simulations in total. Unha simulación comunmente chamadas para os candidatos para completar ata 7 audit engagement tasks using information provided.
Get Discounts On CPA Review Courses!
gardar $1,100 off Surgent CPA final Pase
gardar $800 off Wiley CPAexcel Platinum Review Course
Gleim CPA Premium Review Discount – gardar $200
gardar $310 – Fast Forward Academy CPA Discount
gardar $900 on the Becker Premium CPA Review Package.
gardar $300 off on the Becker CMA Advantage Bundle
gardar $600 off on the Becker CMA Pro Bundle
gardar $400 off Wiley CMAexcel Platinum Review
UWorld Roger CPA Review Save $570 off Premier!
UWorld Roger CPA Review Save $400 off Premier!
Becker CPE: 30% Off
gardar 20% Off Surgent CPE Unlimited Packages
Lambers CPE: 20% off 2-Year & 10% off 1-Year
Surgent EA Ultimate Pass Review Coupon – gardar $250
Surgent EA Premier Pass Coupon – gardar $140
$509 off Surgent CMA Ultimate Pass Review!
Gleim CMA Premium Review Discount – gardar $160
PPI2PASS Save $500 off PE Exam Review Courses
gardar $500 off FE Exam Review Courses
gardar 15% OFF PPI2PASS SE Review Material Discount Code
gardar 15% OFF PPI2PASS PE Review Material Discount Code
gardar 15% OFF PPI2PASS FE Review Material Discount Code
Get School of PE PE/SE/FE Engineering Courses
gardar 30% OFF Aceable Agent Premium Real Estate School
Up to 20% OFF Mbition Real Estate Appraisal, Home
gardar 10% off McKissock Learning Appraisal Education, Home Inspection.
Save up to $60 off The CE Shop Real
gardar 40% OFF Prep Agent Real Estate Course!
10% Off AYPO Real Estate
gardar $1,000 off Surgent CPA Premier Pass!
gardar $700 off Surgent CPA Essential Pass!
PM PrepCast CAPM Discount
$200 off Surgent CMA Review Premier Pass
$150 off Surgent CIA Review Course
gardar 10% off Wiley CIAexcel Review Course
obter $400 OFF CMA Exam Academy!
gardar 70% on Grey Campus Self-Learning Courses
gardar 10% on Grey Campus Self-Learning Courses
gardar 10% on Grey Campus Live-Online and Live
gardar 20% on Grey Campus Live-Online and Live
The Agile PrepCast Elite for PMI-ACP Discount
Surgent EA Premier Pass Coupon – gardar $140
Save Off Gleim EA Review
Lambers EA – gardar $300 & 1-Year FREE CE
Lambers EA 1-Year FREE CE
sensei cerebro $50 OFF PMP Course!
sensei cerebro $50 OFF CAPM Course!
10% off Exams PM PMP & CAPM Courses
gardar $300 off Edumind PMP/CAPM Review
gardar $300 off Edumind PMP Review
gardar $200 off Dooey.org PMP/CAPM/PMI-ACP/Lean Six Sigma Review Courses!
Edumind ARE Review 65% fóra
gardar $300 off Blueprint LSAT 12-month Self-Paced
gardar $200 off Blueprint LSAT 6-month Self-Paced
gardar $100 off Blueprint LSAT 3-month Self-Paced
LSATmax only $67/month
Save up to $384 off LSATmax Courses
10% OFF Alpha Score LSAT Coupon Code
Princeton Review Ultimate LSAT Coupon – gardar $300
gardar 10% off Wize LSAT Exam Review
gardar 10% off LSAT Lab
gardar $120 On Kaplan LSAT
10% OFF ExamsPM Offer (PMP or CAPM Certification)
$87/month Master of Project Academy PMP and CAPM Courses!
gardar 15% off Velociteach PMP, CAPM, PMI-ACP Classes
gardar 10% off Crushendo Bar Prep Products
gardar 10% off Bar Prep Hero Bar Review Products!
gardar 10% or up to $100 off Quimbee Bar
Princeton Review Ultimate GMAT Test Prep Promo Code –
gardar $90 on Kaplan DAT
gardar 10% off Wiley CFP Review Course
gardar 10% off Wiley CAIA Review Course!
gardar 10% off Wiley CMT Review Course
gardar $200 off Prep Expert PSAT 4-Week Course!
gardar 10% off Wiley FRM Review Course
gardar 20% off Analyst Prep CFA/FRM Review
Princeton Review CFA® Coupon – gardar $200
gardar $300 off Wiley CFA Platinum Review Courses.
$190 Off Gleim CIA Review Discount
10% off Achievable Series 7 Exam Review
gardar 20% Off Surgent SIE Essentials Pass
10% off Achievable SIE Exam Review
gardar 10% off Series Exam Prep at Securities Institute
gardar 20% off Securities Training Corporation
gardar 10% off ExamFX Securities Exams
UWorld Roger CPA Financing Offer
Surgent CPA 5-Day FREE Trial Offer
Princeton Review Ultimate ACT Test Prep Promo Code –
Princeton Review Ultimate DAT Test Prep Promo Code –
$200 Off Prep Expert SAT Courses!
$200 Off Prep Expert SAT Courses!
$200 Off Prep Expert ACT Review Course!
$200 Off Prep Expert ACT Review Course!
20% off OnCourse Learning Continuing Education
gardar 20% Off All New License and Exam Prep
gardar 20% off OnCourse Learning Mortgage Education
How is AUD Weighted and Graded?
The MCQs and the TBSs are weighted equally. As mentioned before, MCQs values differ based on their difficulty on a numerical basis for correct answers. Incorrect answers have no value. It is speculated that partial credit can be awarded for TBSs if it is non-research.
Simulations are graded positively meaning that wrong answers don’t count against your score. This means that you should answer as many as possible even if you think you are just guessing. Most simulations are graded by computer.
Here’s a breakdown of the content area allocations and weights for the AUD exam. The table also shows how the AICPA tests each skill allocation by their distribution of weights.
MCQ and Simulations Grading Percentage & Distributions
Que porcentaxe da nota é dada para MCQ e simulacións? En resumo, 50% of the grade comes from the 72 MCQs and the other 50% comes from the 8 simulacións baseadas en tarefas.
|Exam Section||2016 CPA Exam||2017 CPA Exam|
AUD Exam Pass Rates
The AUD pass rates have fallen slightly in the past six years but has remained about the same overall. o 2010 high of 50.77% hasn’t been reached again since. With the exception of 2nd quarter scores, 2016 e 2017 are below the average of the last seven years.
It’s expected that this slight downward trend will continue as the AICPA introduces the new CPA blueprint in 2017. The increased emphasis on higher-order skills and simulations might bring scores and pass rates down temporarily until candidates get used to the new testing model. Esta información é publicada pola AICPA.
AUD CPA Exam Study Tips
Memorize Everything: This test involves so much rote memorization it’s not even funny. Use your review course and develop your own mnemonics to memorize the next two study tips.
Memorize the Audit Opinion Letter: This isn’t a suggestion. serio, memorize the unqualified audit opinion letter word-for-freaking-word. You have no idea how many questions there are on the exam about this letter or the concepts covered in it. If you have the entire thing memorized, it will be so easy to answer these MCQs and TBSs. I wouldn’t worry too much about the qualified opinion letters. Just make sure you are familiar with those.
Know Your Internal Controls: There are so many questions about internal controls on this exam. Know them all, what they do, e que tipo de fraude que son postas en práctica para evitar.
Practicar MCQs to Death: Seguir traballando a través dos seus MCQs no seu curso de revisión CPA. Esta é a mellor práctica pode obter. Facer o maior número posible.
Debo tomar AUD Primeira?
Auditoría é unha boa opción para o seu primeiro exame, se ten experiencia con auditoría ou sentir-se forte cos temas abordados neste exame. Esta é a sección que quedou en primeiro e eu fixen moi ben. 🙂
Se odia auditoría e atopar este tema ser moi difícil, I wouldn’t recommend it as your first section them. Here’s which exam you should take first.
Should I Take AUD Last?
Audit would also be a great last exam to take. Like I said earlier, many people tend to link Audit with FAR because they have some overlap in subject matter. I don’t see that there is a strong enough connection between the two exams to warrant taking them side-by-side.
Personally, I think you are way better off taking exams based on your strengths and weaknesses rather than on the exams’ loose subject matter overlaps. consecuentemente, I think AUD would make a great last exam to finish up your CPA journey. 🙂
Who is the AUD CPA Exam Easiest For?
The AUD tends to be easier for individuals who have experience with auditing or recently took an auditing class. Por exemplo, if you work as an auditor or auditing was the last class you took in college, this exam part might be fairly straightforward for you.
As persoas con unha profesión na área de auditoría debe estar ben familiarizado coa maioría do material e os AICPA Normas laborais. A súa aplicación e coñecemento que axuda-los a estar ben preparado para as simulacións baseadas en tarefas.
Teña presente que este é unha proba académico, con todo. Hai unha gran diferenza entre o que está no exame eo que pode ser usado no mundo real. Demasiados auditores van a este exame a pensar que eles van facer ben, porque eles fan isto para a vida. Este é un exame teórico e académico–not a real life job.
Who is AUD Hardest For?
The AUD part has very little computation or math problems in it, so who rely on their math skills to answer questions won’t get a lot of help on this section. By the same token, students with limited or no experience in auditing may have difficulty mastering the AUD concepts and procedures because they don’t relate to many of the other exam sections.
Candidates with difficulty seeing the big picture or restating material in their own words may also find it is hard to understand the AUD material because pure memorization isn’t a good technique for this section.
Other CPA Exam Sections
Do You have the Right CPA Review Course?
Have you started studying yet or did you fail AUD once? De calquera xeito, you’ll need a review course that actually works for you and matches your learning style. I compared all of the top courses side-by-side, so you can see which one is right for you. Bótalle unha ollada.