The CPA Auditing and Attestation (AUD) section checks how well you understand the audit process, ethics, internal controls, and reporting. Acing the AUD practice test is crucial for spotting your weak areas before the actual CPA Auditing Practice Test.
📘 What's Covered?
The AUD exam focuses on:
Ethics & Professional Responsibilities
Risk Assessment & Audit Planning
Performing Audit Procedures & Evidence Gathering
Audit Reports & Conclusions
Expect 72 Multiple-Choice Questions (MCQs) and 8 Task-Based Simulations (TBSs).
🧠 Practice Test Tips
Treat it like the real exam Time yourself for 4 hours, no breaks.
Don’t rush Focus on understanding the logic behind each answer.
Review every mistake – Learn why you got it wrong and revise that topic.
Use AICPA Sample Test It mirrors the real interface and style.
🔍 Focus Areas
Understand audit opinions: unmodified, qualified, adverse, disclaimer.
Know the difference between tests of controls vs substantive procedures.
Memorize key audit assertions: existence, completeness, accuracy, etc.
📚 Best Resources
Becker or Gleim for detailed practice questions.
AICPA's official sample test (free).
Flashcards & audio from Ninja CPA Review for quick revision.
✅ Final Tip: Practice tests aren’t about scoring high they’re about learning. Use them smartly to strengthen your exam game.
Keep auditing... and keep improving!
