Certification
AICPA Certified · Trending

CPA Exam — AUD: Auditing and Attestation (Core)

CODE: CPA-AUD

76%
Pass Rate
240m
Duration
78
Questions
75
Min Score

Exam Domains

Domain 1

Ethics, Professional Responsibilities and General Principles

20%

AICPA Code of Professional Conduct · Independence · PCAOB vs. GAAS · Quality management standards · Other assurance and non-assurance services

Domain 2

Assessing Risk and Developing a Planned Response

30%

Audit planning · Understanding the entity · Risk of material misstatement · Audit strategy · Significant accounts and disclosures

Domain 3

Performing Further Procedures and Obtaining Evidence

35%

Tests of controls · Substantive procedures · Audit sampling · Specific account areas · IT audit procedures · Using the work of others

Domain 4

Forming Conclusions and Reporting

15%

Audit opinion types · Emphasis-of-matter paragraphs · Communication with governance · Group audits · Other reports

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