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CPA Exam — AUD: Auditing and Attestation (Core) Practice Exam

CPA-AUD

Core section of the Uniform CPA Exam covering auditing standards, ethics, risk assessment, audit procedures, and reporting for both public and non-public entities.

Exam Details

Official CPA-AUD exam format

Questions
78
Time Limit
240 minutes
Passing Score
75/99
Domains
4
2,500+
Practice Questions
100
Unique Practice Exams

Exam Domains

The CPA Exam — AUD: Auditing and Attestation (Core) exam covers 4 domains with different weight percentages

Domain 1: Ethics, Professional Responsibilities and General Principles

20%

Professional responsibilities, ethics rules, and auditing standards frameworks.

Topics covered:
  • 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%

Understanding the entity, identifying risks, and planning the audit approach.

Topics covered:
  • Audit planning
  • Understanding the entity
  • Risk of material misstatement
  • Audit strategy
  • Significant accounts and disclosures

Domain 3: Performing Further Procedures and Obtaining Evidence

35%

Executing audit procedures and collecting sufficient appropriate evidence.

Topics covered:
  • 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%

Evaluating evidence, identifying misstatements, and issuing audit opinions.

Topics covered:
  • Audit opinion types
  • Emphasis-of-matter paragraphs
  • Communication with governance
  • Group audits
  • Other reports

What You Get with BetaStudy

2,500+ Questions

Comprehensive question bank covering all exam domains

Timed Exams

Practice under real exam conditions with 240-minute timer

Detailed Explanations

Understand why answers are correct with detailed explanations

Progress Tracking

Track your performance by domain and watch yourself improve

Frequently Asked Questions

Common questions about the CPA Exam — AUD: Auditing and Attestation (Core) certification exam

How many questions are on the CPA Exam — AUD: Auditing and Attestation (Core) exam?
The CPA Exam — AUD: Auditing and Attestation (Core) (CPA-AUD) exam contains 78 questions that must be completed within 240 minutes.
What is the passing score for CPA Exam — AUD: Auditing and Attestation (Core)?
You need to score 75 out of 99 (76%) to pass the CPA Exam — AUD: Auditing and Attestation (Core) certification exam.
What topics are covered in the CPA Exam — AUD: Auditing and Attestation (Core) exam?
The exam covers 4 main domains: Ethics, Professional Responsibilities and General Principles, Assessing Risk and Developing a Planned Response, Performing Further Procedures and Obtaining Evidence, Forming Conclusions and Reporting. Each domain has different weight percentages based on importance.
How can BetaStudy help me pass the CPA Exam — AUD: Auditing and Attestation (Core) exam?
BetaStudy provides 2,500+ practice questions covering all 4 exam domains, 100 unique practice exams that simulate real exam conditions, detailed explanations for every answer, and progress tracking to identify your weak areas.
Are the practice questions updated for the latest CPA-AUD exam?
Yes, our questions are automatically updated whenever the official exam syllabus changes. We monitor the official AICPA certification page and regenerate questions to match the current exam format.

Official Resources

Official Exam GuideAICPA Documentation

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