Core SectionCPA Exam 2026
AUD Exam Guide
Auditing and Attestation
50%
Pass Rate
80-100
Study Hours
78
MCQs (50%)
7
TBSs (50%)
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.
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
Best Courses for AUD
Top-rated CPA review courses for mastering Auditing and Attestation
AUD Frequently Asked Questions
AUD has a higher pass rate (50% 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.
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