CPA Exam Lab

AUD study guide

Auditing and Attestation, all sections

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33 questions · exam conditions · full breakdown

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Section 1

Ethics, Professional Responsibilities, and General Principles

15--25% of the AUD exam

Section overview

Covers the nature of audit engagements, professional standards, ethics and independence requirements, and terms of engagement.

4 topics-

Section 2

Assessing Risk and Developing a Planned Response

25--35% of the AUD exam

Section overview

Covers understanding the entity and its environment, risk assessment and materiality, planning the audit strategy, and audit evidence and documentation.

4 topics-

Section 3

Performing Further Procedures and Obtaining Evidence

30--40% of the AUD exam

Section overview

Covers substantive procedures, specific audit areas (estimates, related parties, going concern), sampling, analytical procedures, and using the work of others.

5 topics-

Section 4

Forming Conclusions and Reporting

10--20% of the AUD exam

Section overview

Covers evaluating audit evidence, forming opinions, audit reports, other reporting considerations, reviews and compilations, and government auditing.

5 topics-