The Auditing & Attestation (AUD) section of the CPA Exam tests candidates on how well they solve problems and perform Blueprint tasks. The AUD section tests how they apply their audit and attestation knowledge. AUD does not test their ability to memorize auditing concepts.
The CPA Exam AUD section covers the entire auditing process. Candidates can expect material to include auditing procedures and generally accepted auditing standards. They also will be tested on the AICPA Code of Professional Conduct and standards related to attest engagements.
This section requires a strong technical knowledge of the auditing process.
CPA candidates will have four hours to finish the AUD Exam. A candidate cannot revisit a testlet once it has been submitted. An overall scale score of 75 or higher is required to pass.
The section consists of 72 Multiple Choice Questions (MCQs) and eight Task-Based Simulations (TBSs). The AUD Exam is organized into five testlets. Two are MCQ testlets of 36-questions each. These are followed by a TBS testlet comprised of two questions. Candidates then are given the option of taking a 15-minute break that does not count against the 4-hour test time. Next come two additional TBS testlets of three questions each.
CPA Exam Auditing/AUD Notes
Candidates need CPA Exam Auditing/AUD Notes that are concise and to the point. Notes should be highly organized to summarize and outline everything in the course review study materials. The best notes will let you put down the highlighter once and for all. Expect to read them as many times as possible. For example, Another71 recommends that candidates read the NINJA Notes AUD found in the brand’s Scout package five times going into the final two weeks of exam prep.
CPA Exam Auditing/AUD Test Bank
Look for a test bank of MCQs that has an adaptive learning technology incorporated into the software. Adaptive learning simply means the test software figures out what you know and what you don’t know and adjusts accordingly. That customization can make all the difference in your CPA Exam success. You’ll want a test bank with an amazing number of practice questions. One test bank that offers more questions is NINJA MCQs AUD in the Another71 Scout package.
CPA Exam Auditing/AUD Study Guides
Study guides keep you on track and moving forward as you cover the material that’s on the CPA Exam. Look for a study guide that offer tips to help you make the most of your study time. Tips such as: Watch all your videos or Review your book before doing any MCQs. Take intense notes. Work MCQs in your book and software, and take notes as well. Rewrite your notes. Although re-writing your notes is tedious, the information will stick with you better. Those are the kind of tips you’ll find in the Another71 Scout package study guide. The NINJA study planner is a bonus when you send for the free study weapons available from Another71.
