Audit CPA Exam

Last Updated:February 17, 2018
Bryce Welker, CPA

Audit CPA Exam Overview

The AUD section of the CPA Exam is 4 hours long, testing for Auditing and Attestation through a variety of auditing processes and techniques. For 2017, the number of multiple choice questions is being greatly reduced from 90 to 72 while also being weighted less at 50% as opposed to the previous 60% weighting.

Task-based simulations are increasing from 40% weighted to 50%. There will also be an increase in number of TBSs from 7 to 8-9. A 75% or higher score is still required to pass the AUD section of the CPA Exam. Here’s the breakdown of material for the AUD section:

Material Covered on the Audit Section

Updated to reflect material on the new Audit Exam beginning July 1, 2013

Evaluating Audit Findings, Communications, and Reporting

  • 16% to 20% of the exam
  • Analytical procedures and preparing formal reports and communications

Performing Audit Procedures and Evaluating Evidence

  • 16% to 20% of the exam
  • Responses to risk, obtaining evidence and documents as a basis for forming an audit opinion

Understanding the Entity and Its Environment

  • 16% to 20% of the exam
  • Materiality, risk assesment discussions, consideration of fraud, documenting and performing risk assessment procedures, internal controls

Professional Responsibilities

  • 16% to 20% of the exam

Engagement Acceptance and Understanding the Assignment

  • 12% to 16%
  • Nature and scope of engagement, client acceptance procedures, predecessor auditor communications, planning the audit process

 Accounting and Review Services Engagements

  • 12% to 16% of the test
  • Planning the engagement, obtaining document evidence to forma basis for conclusion, preparing communications and reports


Other CPA Exam Sections




Check out the AICPA webpage to learn more about the material covered in all 4 sections.