AUD Exam Guide
Auditing and Attestation
Quick Answer
AUD (Auditing and Attestation) has a 48% pass rate and requires 80–100 study hours. It emphasizes professional judgment over memorization, covering audit procedures, ethics, and internal controls. UWorld Roger CPA and Becker are top picks for AUD, with strong conceptual teaching that builds the reasoning skills this section demands.
Tests knowledge and skills needed for performing audit engagements, attestation engagements, and accounting and review service engagements.
Pass Rate Insight: Highly conceptual section requiring strong judgment and professional skepticism.
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Build My Study PlanExam Format & Time Management
Exam Structure
Recommended Pacing
Testlet Progression
Content Blueprint
| Area | Content | Weighting |
|---|---|---|
| I | Ethics, Professional Responsibilities, and General Principles | 15-25% |
| II | Assessing Risk and Developing a Planned Response | 25-35% |
| III | Performing Further Procedures and Obtaining Evidence | 30-40% |
| IV | Forming Conclusions and Reporting | 10-20% |
Key Topics Tested
- Ethics, independence, and professional conduct
- Professional skepticism and judgment
- Planning an engagement and understanding the entity
- Internal controls and IT systems
- Audit procedures and evidence gathering
- Sampling methodologies
- Audit reports and attestation engagements
- Compliance reporting
Study Tips for AUD
- 1Focus on application and evaluation — AUD is mostly conceptual, requiring judgment
- 2Study AICPA Code of Professional Conduct thoroughly
- 3Understand the relationship between risk assessment and audit procedures
- 4Time management: ~1.33 minutes per MCQ, ~18 minutes per TBS
- 5Create review sheets for different report types and modifications
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Best Courses for AUD
Top-rated CPA review courses for mastering Auditing and Attestation
Study Resources for AUD
AUD Frequently Asked Questions
Other Exam Sections
Free AUD Study Guide PDF
4-page guide with topic sequences, weekly timeline, and practice tracker for all 80–100 hours of AUD prep.
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