Simandhar Education is Leading 100% Live Online, exam, course, Leading Training Provider for US CPA, US CMA, Enrolled Agent & IFRS in India. A Certified Public Accountant (CPA) is the highest standard of competence in the field of Accountancy across the globe. We are providing US CPA Course Details, Syllabus, Eligibility, Evaluation, Fees, CPA Salary & Become JOB READY, Instructor-Led by Sripal Jain, partnered with Becker and AICPA. Try our Free Trial Class Now! email us: firstname.lastname@example.org or Contact us @ 7780273388.
ALL ABOUT CPA-AUD
The CPA-AUD Exam (Auditing and Attestation) section focuses on the
examination entity’s processes, compliance, and financial statements. This section
evaluates the understanding of standard auditing procedures, fundamental
principles, gathering evidence, and internal control concepts etc of the candidates.
Many CPA aspirants think the CPA-AUD exam is related to the FAR section; it is
because there’s minor overlap in the requirements of GAAP reporting tested on
both exams. Yes, there’s an overlap, but that wouldn’t be significant enough to
base the entire CPA exam schedule on this one fact.
Let’s know what is on the CPA-AUD exam.
Topic Areas & Concepts:
It is a 4-hour exam with topic areas and concepts given below:
Topic Areas & Concepts
Assessing Risk & Developing Planned Processes
20 to 30%
Professional Responsibilities, Ethics and General Principles
15 to 25%
Performing Procedures & Obtaining Evidence
30 to 40%
Forming Conclusions & Reporting
15 to 25%
Assessing Risk & Developing Planned Processes: – Includes topics like learning
about the entity in question, how to analyze different environments, identifying the
risk associated with misstatements.
Professional Responsibilities, Ethics and General Principles: – Consists of
requirements for documentation, going over accepted conduct, the scope of
engagements, internal control, and communication with other parties.
Performing Procedures & Obtaining Evidence: – Involves the importance of
evidence, independence, and sampling techniques.
Forming Conclusions & Reporting: – Includes topics like reviewing service
engagements, auditing and attestation.
AUD CPA Exam Structure and Format:
The Audit exam consists of two testlets with 36 multiple-choice questions in each
testlets. After completion of these two testlets there will be 3 testlets which consist
of a total 8 task-based simulations.
36 Multiple-choice questions
36 Multiple-choice quest