AUD CPA Exam Section

The CPA Exam features four sections, and while each section is unique, they occasionally share a similar structure or content. The Auditing and Attestation CPA Exam section stands out due to the fact that this section is completely devoted to the audit process. However, as the topics of the FAR CPA Exam section overlap those of the three other sections, AUD contains content commonalities with FAR. AUD also imitates FAR in its structure and format. Taking a closer look at the AUD CPA Exam section will continue to reveal the correlations and distinctions between AUD and the other sections of the CPA Exam.

AUD CPA Exam Content

As the AUD CPA Exam section covers every part of the audit process, preparing for and passing AUD requires candidates to understand auditing standards, auditing procedures, compilations, reviews, and attestation engagements, as well as the AICPA Code of Professional Conduct. The AICPA has fit all of this information about auditing into four major content areas.

AUD CPA Exam Section Content

Content

Percentage

Ethics, Professional Responsibilities and General Principles

15% – 25%

Assessing Risk and Developing a Planned Response

20% – 30%

Performing Further Procedures and Obtaining Evidence

30% – 40%

Forming Conclusions and Reporting

15% – 25%

Along with being the only CPA Exam section dedicated to auditing, AUD is also the only exam section to test at the evaluation level of higher order skills. AUD devotes 5-15% of its questions to evaluation and another 15-25% of its content to testing at the analysis level. The rest of the AUD CPA Exam section content tests at the remembering and understanding and application levels.

AUD CPA Exam Format and Structure

The format and structure of the AUD matches that of FAR and REG. AUD combines two testlets of multiple-choice questions (MCQs) with three testlets of Task-Based Simulations (TBSs) for a total of five testlets. Both of the 2 AUD MCQ testlets mix 30 operational questions with 6 pretest questions. The other 3 testlets present 7 operational TBSs with 1 pretest TBS. Operational questions count toward your score while pretest questions do not, so only 60 of the 72 AUD MCQs and 7 of the 8 AUD TBSs help determine whether you pass AUD. However, the pretest and operational questions are indistinguishable on the exam, so do your best with all of them.

The scoring weight of both the MCQ and the TBS testlets on AUD is 50%.

AUD CPA Exam Testing Process

Along with the other CPA Exam sections, the AUD CPA Exam section has a total testing time of four hours.

When you come to the MCQ testlets of the AUD CPA Exam section, you may receive testlets of varying levels of difficulty. The first MCQ testlet you receive will always have a medium level of difficulty, but your performance on this testlet will decide the difficulty level of the testlet succeeding it. If you perform well on the medium difficulty level testlet, the next testlet will be more difficult. However, if you struggle with the medium difficulty testlet, the test will serve you another medium difficulty testlet after that.

These possible scenarios apply to the final MCQ testlet as well. You will once again receive a medium difficulty testlet following a poor performance on a testlet and a more difficult testlet following a good performance. You could receive only medium difficulty testlets; you could receive a medium difficulty testlet and then two difficult testlets; or you could receive a medium difficulty testlet accompanied by another medium difficulty testlet and a more difficult testlet in any order.

The difficulty level of a testlet represents the average difficulty level of the questions in it. When you correctly answer a more difficult question, you receive more credit than you would for answering a less difficult question. This MCQ policy successfully prevents you from being penalized for receiving harder questions and from benefiting for receiving easier questions. As there are no real advantages to receiving harder or easier questions, there is no need to worry about the difficulty level of the questions you receive. Simply answer the MCQ questions as best you can.

You should also know that the difficulty levels of AUD TBSs do not alternate in this way. The difficulty levels of the TBSs do not change based on your performances because they are all pre-selected.

AUD CPA Exam Grading Process

The grading of the MCQs and TBSs on the AUD CPA Exam section is fully automated, and candidates will need to score a 75 to pass AUD.

Passing the AUD CPA Exam Section

Typically, the pass rates of the AUD CPA Exam section are among the lowest of the four sections. AUD’s pass rates have hung out around the 45% mark for the past few years, indicating that AUD is one of the most challenging CPA Exam sections. To get ready for the AUD CPA Exam section, you will need a CPA review course that supplies thorough coverage of all things audit and helps you focus on the areas you struggle with the most. Gleim CPA Review features the largest CPA test bank on the market so you get plenty of practice with potential AUD questions, but it also guides you through those questions with our innovative SmartAdaptTM technology that you can study more efficiently. Gleim CPA Review will prepare you to pass the AUD CPA Exam section better than any other review, so discover our AUD study tips and learn more about our course today.