Previous
Next

Auditing and Attestation (AUD): Format and Tips

Reading Time: 2 minutes
auditing_and_attestation

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:

Section Section Time Multiple-choice questions (MCQs) Task-based simulations (TBSs) Written Communication
AUD 4 hours 72 8

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
Section Multiple-choice questions (MCQs) Task-based simulations (TBSs) Written Communication
AUD 50% 50%

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

Content area Topics Allocation
Area I Ethics, Professional Responsibilities and General Principles 15-25%
Area II Assessing Risk and Developing a Planned Response 20–30%
Area III Performing Further Procedures and Obtaining Evidence 30–40%
Area IV Forming Conclusions and Reporting 15-25%

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://blogs.mileseducation.com/category/cpa/

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

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

Read more about REG: https://blogs.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

Leave a Comment

Your email address will not be published. Required fields are marked *

Featured Blogs

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

Leave a Comment

Your email address will not be published. Required fields are marked *

Featured Post

In conversation with US CPA alumni – Chetan Malhotra

In conversation with...

Why did you choose CPA over other professional courses? I...

16 Jan 21

Read more

The Future is AI

10 AI-ML uptrends...

2020 has been a hectic and an unprecedented year. Right...

11 Jan 21

Read more

In conversation with US CPA alumni – Avinash Bharadwaj Pulla

In conversation with...

Why did you choose CPA over other professional courses? When...

7 Jan 21

Read more

Varun Jain at 45th Anniversary Issue of India Today Magazine

Varun Jain @...

The India Today Magazine’s January 4, 2021 edition celebrates its...

4 Jan 21

Read more

In conversation with...

How did you come to know about CPA? I was...

15 Dec 20

Read more

In conversation with...

Why did you choose to become a CPA after CA?...

11 Dec 20

Read more

In conversation with...

Why did you choose CMA over other professional courses? After...

7 Dec 20

Read more

In conversation with...

Why did you choose to do CPA after CA? My...

2 Dec 20

Read more

In conversation with...

Why did you choose to take up CPA? Before I...

30 Nov 20

Read more

In conversation with...

How did you start your CPA journey? It has been...

21 Nov 20

Read more