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The Auditing and Attestation (AUD) section of the CPA exam will test your knowledge on the AICPA’s professional code of conduct, independence rules, integrated and non-integrated audits, attestation engagements, and other types of accounting and review engagements. To successfully pass the AUD section of the CPA exam, you need to look to your future and put yourself in the role of a CPA or audit professional. You have to think about how you would explain your approach and rationale to an audit partner or your client.
While AUD doesn’t test as much material as FAR or REG, AUD is very conceptual and requires you to comprehend, interpret, and apply the material. If you try to memorize AUD, you will fail! With an average pass rate of 48% in 2022, and an average pass rate of 50% over the last 5 years, only FAR is lower.
This page provides you a comprehensive guide of the AUD CPA exam section, including trends in historical pass rates, CPA exam format, AICPA blueprint topics, question types, key areas to focus on, common AUD simulation topics, general AUD tips, and frequently asked questions about AUD.