Core SectionCPA Exam 2026· Last updated: July 27, 2026

AUD Exam Guide

Q: Is AUD easier than FAR?

AUD has a higher [pass rate](/study/pass-rates) (49% vs 43%), but difficulty depends on your strengths. AUD is more conceptual and judgment-based, while [FAR](/guides/far) is more calculation-heavy. Auditors often find AUD more intuitive.

Q: Should I pair AUD with another section?

AUD pairs well with [FAR](/guides/far) since both involve financial statements. Some candidates study AUD after FAR while financial reporting concepts are fresh. If you plan to choose [TCP](/guides/tcp) as your discipline, consider saving it for last since it has the highest pass rate and shares minimal content with AUD.

Auditing and Attestation

49%

Pass Rate

80-100

Study Hours

MCQs (50%)

TBSs (50%)

Quick Answer

AUD (Auditing and Attestation) has a 49% pass rate and requires 80–100 study hours. It emphasizes professional judgment over memorization, covering audit procedures, ethics, and internal controls. [UWorld](/reviews/uworld) 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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Exam Format & Time Management

Exam Structure

Duration4 hours

Multiple Choice Questions78 (50% weight)

Task-Based Simulations7 (50% weight)

Optional Break15 minutes (after testlet 3)

Recommended Pacing

Time per MCQ~1.5 minutes

Time per TBS~17 minutes

MCQ Testlets2 testlets × 39 questions

TBS Testlets3 testlets (varies by section)

Testlet Progression

Testlet 1: MCQs→Testlet 2: MCQs→Break (Optional)→Testlets 3-5: TBSs

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

Free · 5 questions · ~90 seconds

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Best Courses for AUD

Top-rated CPA review courses for mastering Auditing and Attestation

#1 for AUD4.4 ★

Becker

$2,499–$4,999

Exam Day Ready students pass AUD at a 68% higher rate than all other exam takers (2024-2025 data)

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#2 for AUD4.3 ★

UWorld

$1,999–$2,899

Strong visual explanations for audit concepts

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#3 for AUD4.1 ★

Surgent

$799–$1,699

Adaptive technology identifies weak areas in judgment-based topics

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Study Resources for AUD

Exam Day Checklist

Prometric walkthrough, what to bring, calculator policy

Score Release Calendar

2026 score release dates and timeline

CPA Exam Resources

Supplements, practice tests, YouTube, podcasts, and more

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AUD Frequently Asked Questions

AUD has a higher pass rate (49% vs 43%), but difficulty depends on your strengths. AUD is more conceptual and judgment-based, while FAR is more calculation-heavy. Auditors often find AUD more intuitive.

You don't need audit experience to pass AUD, but candidates with audit backgrounds often find the concepts more intuitive. The exam tests knowledge of standards, not practical field experience.

Risk assessment, internal controls, and audit evidence are heavily tested (50-75% combined). Report modifications and ethics also appear frequently.

AUD pairs well with FAR since both involve financial statements. Some candidates study AUD after FAR while financial reporting concepts are fresh. If you plan to choose TCP as your discipline, consider saving it for last since it has the highest pass rate and shares minimal content with AUD.