CPA AUD Flashcards 2018

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The Auditing & Attestation (AUD) section of the CPA Exam covers the entire auditing process, including auditing procedures, generally accepted auditing standards, standards related to attest engagements and the AICPA Code of Professional Conduct. It's important to remember that the AUD exam tests on how well a CPA candidate applies their audit and attestation knowledge when solving problems, not how well they are able to memorize auditing concepts.

The U.S. CPA Exam is considered by many to be the gold standard of accounting credentialing exams. Thousands take this challenging exam every year, but not everyone passes it on the first try. There are four sections of the CPA Exam:

Financial accounting and reporting (FAR)

Auditing and attestation (AUD)

Business environment and concepts (BEC)

Regulation (REG)

The AUD section includes knowledge of ethics and independence, auditing procedures and standards, and the skills needed to apply that knowledge. Like other sections of the CPA Exam, the AUD section consists of three “testlets” of multiple choice questions. Each testlet consists of 30 multiple choice questions. The testlets get harder or easier based on how well you answered the previous testlet. There is also one testlet containing 7 task-based simulation questions.

Auditing and attestation (AUD), audit, CPA, AICPA

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