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
Covers the nature of audit engagements, professional standards, ethics and independence requirements, and terms of engagement.
Section 2
Assessing Risk and Developing a Planned Response
25--35% of the AUD exam
Covers understanding the entity and its environment, risk assessment and materiality, planning the audit strategy, and audit evidence and documentation.
Section 3
Performing Further Procedures and Obtaining Evidence
30--40% of the AUD exam
Covers substantive procedures, specific audit areas (estimates, related parties, going concern), sampling, analytical procedures, and using the work of others.
Section 4
Forming Conclusions and Reporting
10--20% of the AUD exam
Covers evaluating audit evidence, forming opinions, audit reports, other reporting considerations, reviews and compilations, and government auditing.