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.
Birçok adaylar hissetmek AUD EBM sınav yakından ilgilidir IRAK Her iki sınav test GAAP raporlama şartlarına bazı sapmalar olabilir çünkü. Bazı örtüşme olmasına rağmen, Bunun yeterli tüm temel almak önemli olduğunu söyleyemem EBM sınav takvimi Bu gerçeği.
en bu sınavda ne olduğuna bir bakalım, o derecelendirilir nasıl, en kolay ve en zor için kim, ve nasıl AUD bölümü geçmek ve bir Yeminli Mali Müşavir olmaya!
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AUD EBM Sınav Bölüm nedir?
AUD EBM Sınav Ne Kadar olan?
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, internal control, 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 görev tabanlı simülasyonlar. After this section, you will be allowed to take an option 15-minute break that doesn’t count against the 4-hour time frame. son olarak, you will have two more testlets containing 3 task-based simulations each.
|AUD Exam Section||2016 CPA Exam||2017 CPA Exam|
|Çoktan seçmeli sorular||90||72|
|Görev Tabanlı Simülasyonlar||7||8|
|Testlets||Question Sets||Suggested Time|
|Testlet #1||36 Çoktan seçmeli sorular||60 Minutes|
|Testlet #2||36 Çoktan seçmeli sorular||60 Minutes|
|Testlet #3||2 Görev Tabanlı Simülasyonlar||30 Minutes|
|Testlet #4||3 Görev Tabanlı Simülasyonlar||45 Minutes|
|Testlet #5||3 Görev Tabanlı Simülasyonlar||45 Minutes|
AUD CPA Tip: Questions within each testlet don’t have to be answered in order; ancak, the testlets must be given in the order stated above.
Çoktan seçmeli sorular
The multiple-choice questions are divided into 2 testlets. Each testlet contains 36 sorular, üzere toplam 72. Each question’s value depends on the difficulty, with the most difficult questions having the most value. Böylece, 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 arasında 72 multiple-choice questions are operational while the remaining 12 ön test vardır. 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.
Görev Tabanlı Simülasyonlar
Var 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, ve yetkili literatür bu simülasyon çözümünde yardımcı.
Testlet ve Simülasyon Zaman Uzunluğu
Sen tüm sınav tamamlamak için dört saat olmak üzere toplam sahip. Hiç kimse bölüm veya testlet üzerinde bir süre şartını vardır. Böylece, Düzgün kendi zamanını ayırmak zorunda. Ben yaklaşık öneririm 35-45 dakika cevaplara her Testlet içinde çoktan seçmeli sorular tahsis edilecek ve 15-25 dakika her Testlet için ÜBÖ cevapları gözden tahsis edilecek. Bu yaklaşık verir 106 Her çoktan seçmeli soru için saniye.
I would also recommend about two hours for the simulations in total. Adaylar kadar tamamlamak için bir simülasyon yaygın aramalar 7 audit engagement tasks using information provided.
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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
Grade Yüzde ne ÇSS ve Simülasyonu Verildi? Kısacası, 50% of the grade comes from the 72 MCQs and the other 50% comes from the 8 görev tabanlı simülasyonlar.
|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. The 2010 high of 50.77% hasn’t been reached again since. With the exception of 2nd quarter scores, 2016 ve 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. Bu bilgi ile yayınlandı 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. Seriously, 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, and what type of fraud they are put in place to prevent.
Practice MCQs to Death: Keep working through your MCQs in your CPA review course. This is the best practice you can get. Do as many as possible.
Should I Take AUD First?
Audit is a great choice for your first exam if you have experience with auditing or feel strong with the topics covered on this test. This is the section that I took first and I did just fine. 🙂
If you hate auditing and find this topic to be really hard, 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. sonuç olarak, 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. Örneğin, 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, ancak. 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.
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? Öyle ya da böyle, 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. Bunu kontrol et.