The historic CPA’s AUD (auditing and attestation) section has always been 50%. The exam is challenging as it covers all the generally accepted auditing standards and the broader AICPA codes of professional standards. Therefore, understanding the Audit CPA Exam format becomes the first point of call for students looking to prepare adequately for this test. Our AUD CPA experts will cover what’s on the exam’s four main areas and the 5 testlets per section. They also explain how AUD CPA is scored and the minimum passing grades to help learners prepare psychologically. We can also do the Audit CPA exams for you.
Audit CPA Format: Understanding the Four Main Sections
The Audit CPA test is a 4-hour exam consisting of four main areas, as shown below:
- Ethics, Professional Responsibilities, and the General Principles
- This section tests a broad range of topics certified public accountants need to maintain high competence, ethics, and duty of care. Topics vary depending on the scope and profession. However, applicants should expect questions on compliance, fidelity, ethical decision-making, codes of ethics, accountability, and confidentiality. This section covers 15-25% of the test.
- Assessing Risk and Developing Planned Response
- This section covers 20-30% of the Audit CPA exam format. It comprises questions on:
- Audit risk assessment, which includes risk identification, evaluation, and control
- Entity’s risk factor, which includes understanding business risks and evaluating internal control measures
- Internal control assessment and materiality
- Risk audit planning and strategy, including the substantive procedures on sampling and documentation
- Risk audit reporting, which covers risk content and format
Performing Further Procedures and Obtaining Evidence
This section covers 30-40% of the test, and it tests the following sub-topics:
- Audit evidence, which includes understanding the nature, extent, and evidence to explain the sufficiency and appropriateness of the audit evidence
- Audit procedures, which include analytical procedures, the test control mechanisms, and how they apply during auditing
- Audit sampling, which includes statistical and non-statical sampling methods, is used to obtain evidence.
- Auditing, documentation, fraud risk assessment, reporting, and the subsequent events
Forming Conclusions and Reporting
This section accounts for 12-25% of the whole AUD exam, and it tests the following concepts:
- Auditing and attestation of the evidence gathered for quality and reliability and reporting of such evidence
- Audit conclusion and compliance assessment regarding the CPA accounting standards and internal controls
- Comparing the financial statements for consistency and future relevance
Audit CPA Exam Format: The Testlets
The Audit CPA format consists of 80 questions divided into 5 testlets—3 are TBS while 2 are MCQ testlets.
- The first testlet contains 36 multichoice questions
- The second testlet contains 36 multichoice questions
- The third testlet contains 2 task-based simulation questions
- The fourth testlet contains 3 task-based simulation questions
- The fifth testlet contains 3 task-based simulation questions
Note that the multichoice questions test the examinees’ understanding of the principles, theories, and concepts of auditing and attestations. Conversely, the task-based simulations require the test-taker to apply auditing concepts and attestation in real-world scenarios.
How is the AUD Exam Scored?
AUD test-takers are scored on a scale of 0-99. However, the grading and scoring do not rely on the number of questions learners get correctly. Instead, it depends on the weighted combination of your performance across the five testlets. The multichoice questions are 72, making up a 50% weighted average. The task-based questions are only 8, making up 50% of the total score.
In addition to the weighted combination, examiners assess learners’ performance based on their skills. The AUD exam tests four primary skills:
- Remembering and understanding: Make up 30-40% of the exam
- Application: Makes up 30-40% of the test
- Analysis: Makes up 15-25% of the test
- Evaluation: Makes up 5-15% of the test
What is the Minimum Score in the AUD Exam?
The minimum score for the Audit CPA exam currently stands at 50%. The Audit CPA pass rates range between 49.7% to 51.01%. To achieve the minimum score, learners must adequately prepare using quality resources like past papers and practice quizzes. Luckily, we have all these resources under one roof. Contact us for the following study materials:
- AUD exam blueprint and outline
- AUD exam flashcards
- Practice questions and simulations
- Study tips and insights
- CPA exam review books
What are the Primary Skills Tested in the AUD CPA Exam?
In addition to technical knowledge, the Audit and Attestation section of the CPA also tests particular skills per testing area. These skills align with the proficiencies licensed CPAs must adopt for their daily operations. The AUD CPA test requires learners to demonstrate the following skills when answering questions:
- Application of Conceptual Knowledge: Learners must demonstrate how well they understand concepts and techniques learned through the coursework. It makes up 30-40% of the skills tested.
- Analysis: Learners must demonstrate their understanding of conceptual relationships, their causes, and implications. This skill makes up 20-30% of the test.
- Evaluation: Learners must assess problems presented in terms of questions and use personal judgment to make evidence-based conclusions. Evaluation makes up 5% of the skills tested.
- Remembering and understanding: Learners must demonstrate their understanding of the concepts presented in every section and utilize the knowledge gained to answer questions. Remembering and understanding make up 25-35% of the skills tested.
Audit CPA Exam Format: The Bottomline
Knowing the Audit CPA exam format and questions significantly impacts the applicant’s scores and confidence. Take your time to study for the AUD CPA exam if you intend to achieve the maximum score. We are also here to help you if you need assistance with the exam.