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:
Updated to reflect material on the new Audit Exam beginning July 1, 2013
Evaluating Audit Findings, Communications, and Reporting
Performing Audit Procedures and Evaluating Evidence
Understanding the Entity and Its Environment
Engagement Acceptance and Understanding the Assignment
Accounting and Review Services Engagements
The best way to supplement your Audit exam studies, and ensure you don’t fail, is to do a ton of practice questions. To get access to over 1,000 multiple choice questions and answers covering all topics on on the AUD exam, check out the Crush AUD Test Bank!
Check out the AICPA webpage to learn more about the material covered in all 4 parts of the CPA exam.