aud-cpa-exam-sectionThe 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 VER 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!

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What is the AUD CPA Exam Section?

Hoe lang is de AUD CPA-examen?

AUD is een 4-uur examen, but you don’t have to use all of the time allocated. There also is no individual time restraints on each individual testlet.

AUD themagebieden & Concepts Getest

Professional Responsibilities, Standards, and Fundamental Principles: 15%-25% – consists of going over accepted conduct, requirements for documentation, interne controle, 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-examen opmaak en structuur

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 Taakgerichte simulaties. After this section, you will be allowed to take an option 15-minute break that doesn’t count against the 4-hour time frame. tenslotte, you will have two more testlets containing 3 task-based simulations each.

Section Structure

AUD Exam Section2016 CPA Exam2017 CPA Exam
Meerkeuze vragen9072
Taak-gebaseerde simulaties78
Written Communication00

sectie Format

TestletsQuestion SetsSuggested Time
Testlet #136 Meerkeuze vragen60 Minutes
Testlet #236 Meerkeuze vragen60 Minutes
Testlet #32 Taak-gebaseerde simulaties30 Minutes
Testlet #43 Taak-gebaseerde simulaties45 Minutes
Testlet #53 Taak-gebaseerde simulaties45 Minutes

AUD CPA Tip: Questions within each testlet don’t have to be answered in order; echter, the testlets must be given in the order stated above.

Meerkeuze vragen

The multiple-choice questions are divided into 2 testlets. Each testlet contains 36 vragen, dus in totaal 72. Each question’s value depends on the difficulty, with the most difficult questions having the most value. Dus, 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 van de 72 multiple-choice questions are operational while the remaining 12 zijn pretest. 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.

Taak-gebaseerde simulaties

Er zijn 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 and Simulation tijdsduur

Je hebt een totaal van vier uur om de gehele examen af. Niemand sectie of testlet heeft een benodigde tijd op. Dus, je moet je eigen tijd goed te verdelen. Ik stel voor over 35-45 minuten antwoorden worden toegewezen de multiple-choice vragen in elk testlet en 15-25 minuten op de herziening van MCQ antwoorden op elke testlet worden toegewezen. Dit geeft u over 106 seconden voor elke meerkeuzevraag.

Ik zou ook ongeveer twee uur voor de simulaties in totaal. Een simulatie algemeen vraagt ​​om kandidaten te voltooien om 7 controleopdracht taken met informatie verstrekt.

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Hoe wordt AUD gewogen en ingedeeld?

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 en Simulaties Grading Percentage & uitkeringen

Welk percentage van de rang wordt gegeven aan MCQ en Simulaties? Kortom, 50% of the grade comes from the 72 MCQs and the other 50% comes from the 8 Taakgerichte simulaties.

Exam Section2016 CPA Exam2017 CPA Exam
40% TBS
50% MCQ
50% TBS
15% WC
50% MCQ
35% TBS
15% WC
40% TBS
50% MCQ
50% TBS
40% TBS
50% MCQ
50% TBS

AUD geslaagden

AUD CPA Exam Pass Rates

The AUD pass rates have fallen slightly in the past six years but has remained about the same overall. De 2010 high of 50.77% hasn’t been reached again since. With the exception of 2nd quarter scores, 2016 en 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. Deze info is een uitgave van de AICPA.

AUD CPA-examen 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. Ernstig, 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. Zorg ervoor dat u bekend bent met dat zijn.

Ken uw interne controle: Er zijn zoveel vragen over de interne controles op dit examen. Ken ze allemaal, wat ze doen, en wat voor soort fraude ze zijn plaats worden gezet om te voorkomen dat.

Oefen MCQs to Death: Blijf werken via uw MCQs in uw CPA evaluatiecursus. Dit is de beste praktijken die je kunt krijgen. Doe zo veel mogelijk.

Moet ik nemen AUD First?

Audit is een geweldige keuze voor uw eerste examen als u ervaring met betrekking tot controle hebben of voelen sterk met de onderwerpen die op deze test. Dit is het deel dat ik nam de eerste en ik deed het prima. 🙂

Als u auditing haat en vind dit onderwerp om echt hard, I wouldn’t recommend it as your first section them. Here’s which exam you should take first.

Moet ik nemen AUD Laatste?

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. bijgevolg, I think AUD would make a great last exam to finish up your CPA journey. 🙂

Wie is de AUD CPA-examen gemakkelijkst?

The AUD tends to be easier for individuals who have experience with auditing or recently took an auditing class. Bijvoorbeeld, 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.

People with a profession in auditing should be well acquainted with most of the material and the AICPA Professional Standards. Their application and knowledge should help them be well prepared for the task-based simulations.

Keep in mind that this is an academic test, echter. There is a big difference between what is on the exam and what you may be used to in the real world. Too many auditors go into this exam thinking they are going to do well because they do this for a living. This is a theoretical and academic test–not a real life job.

Wie is AUD Hardest Voor?

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.

Andere CPA-examen afdelingen

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Have you started studying yet or did you fail AUD once? Hoe dan ook, vindt u een recensie cursus die echt werkt voor u en past bij uw leerstijl nodig. Ik vergeleek alle van de topbanen side-by-side, zodat u kunt zien welke de juiste is voor u geschikt is. Bekijken.

Kenneth w. Boyd

Kenneth w. Boyd is a former Certified Public Accountant (CPA) and the author of several of the popular "For Dummies" books published by John Wiley & Sons including 'CPA Exam for Dummies' and 'Cost Accounting for Dummies'.

Ken has gained a wealth of business experience through his previous employment as a CPA, revisor, Voorbereider van de Belasting en Professor van de Universiteit. Today, Ken continues to use those finely tuned skills to educate students as a professional writer and teacher.