Introduction of AICPA AUD Exam!

The AICPA Auditing Standards (AU) Exam is a comprehensive exam that tests a candidate's knowledge of auditing standards and procedures. The exam covers topics such as auditing standards, internal control, risk assessment, and other related topics. The exam is administered by the American Institute of Certified Public Accountants (AICPA).

What is the Duration of AICPA AUD Exam?

The AICPA AUD Exam is a four-hour exam consisting of 90 multiple-choice questions and 8 task-based simulations.

What are the Number of Questions Asked in AICPA AUD Exam?

The AICPA AUD Exam consists of 90 multiple-choice questions.

What is the Passing Score for AICPA AUD Exam?

The passing score for the AICPA AUD exam is 75.

What is the Competency Level required for AICPA AUD Exam?

The AICPA AUD Exam requires a minimum competency level of knowledge in auditing and attestation. This includes a thorough understanding of auditing standards, the ability to apply auditing procedures, and the ability to interpret and evaluate audit evidence. Additionally, candidates must have a working knowledge of accounting principles, financial statement analysis, and the legal and regulatory environment.

What is the Question Format of AICPA AUD Exam?

The AICPA AUD exam consists of a mix of multiple-choice and written communication questions. Multiple-choice questions will include multiple-choice, task-based simulations, and document review simulations. Written communication questions consist of researching and writing either an audit report or a memo.

How Can You Take AICPA AUD Exam?

The AICPA AUD exam can be taken at a Prometric testing center or online. To take the exam at a Prometric testing center, you must register for the exam and provide your payment information. Once the registration is complete, you will be able to select an available date and time to take the exam at a Prometric testing center. To take the exam online, you must register and pay for the exam, and then you will be given access to the exam platform. You will be able to take the exam on your own computer at a time that is convenient for you.

What Language AICPA AUD Exam is Offered?

The AICPA AUD exam is offered in English.

What is the Cost of AICPA AUD Exam?

The AICPA AUD exam costs $3,500.

What is the Target Audience of AICPA AUD Exam?

The AICPA AUD Exam is intended for individuals who wish to become Certified Public Accountants (CPAs). It is designed for accounting professionals who have a bachelor’s degree in accounting or a related field and have at least two years of public accounting experience. It is also a requirement for individuals who wish to become members of the American Institute of Certified Public Accountants (AICPA).

What is the Average Salary of AICPA AUD Certified in the Market?

The average salary of AICPA AUD certified professionals varies widely by role, region, and experience, because it depends on the job the certification is combined with. Check current listings in your market for an up-to-date figure.

Who are the Testing Providers of AICPA AUD Exam?

The American Institute of Certified Public Accountants (AICPA) offers the AICPA AUD Exam. The exam is administered by Prometric, a business division of Thomson Reuters. You can register for the exam online or over the phone with Prometric.

What is the Recommended Experience for AICPA AUD Exam?

The AICPA recommends that candidates have at least two years of audit experience in order to take the AUD exam. The exam covers concepts and techniques used in the auditing process, so it is important to have a thorough understanding of the auditing process and the ability to apply audit techniques. Candidates should also be familiar with generally accepted auditing standards (GAAS) and have a strong understanding of the auditing environment.

What are the Prerequisites of AICPA AUD Exam?

To be eligible to take the AICPA AUD Exam, you must have: • A bachelor’s degree or higher • A minimum of two years of professional-level experience in attestation, including experience with GAAS, GAAP and other applicable professional standards • Successful completion of the AICPA AUD Exam Preparation Course • A valid CPA certificate from your state board of accountancy.

What is the Expected Retirement Date of AICPA AUD Exam?

The AICPA AUD exam is the current version of the exam, and AICPA has not announced a retirement date for it. When AICPA introduces a newer version, the retirement date for the older version is published on the AICPA certification site.

What is the Difficulty Level of AICPA AUD Exam?

The AICPA AUD exam is considered a difficult exam, with a pass rate of approximately 50%. The exam is divided into four sections and requires a thorough understanding of auditing concepts and standards.

What is the Roadmap / Track of AICPA AUD Exam?

The AICPA AUD Exam Certification Track/Roadmap is a comprehensive program designed to help individuals prepare for and pass the AICPA Auditing and Attestation (AUD) Exam. The program includes a comprehensive study guide, practice exams, and instructor-led courses designed to help candidates understand the material and gain the confidence to pass the exam. The program also includes a free online practice exam and a discounted exam voucher.

What are the Topics AICPA AUD Exam Covers?

The AICPA AUD exam covers a wide range of topics related to auditing and attestation, including: 1. Assurance Engagements: This topic covers the principles and concepts of assurance engagements, including the purpose and objectives of assurance engagements, the types of assurance engagements, the standards and procedures for performing assurance engagements, and the reporting requirements. 2. Professional Ethics: This topic covers the fundamental principles of professional ethics, including the AICPA Code of Professional Conduct, and the ethical considerations for performing assurance engagements. 3. Risk Assessment: This topic covers the concepts and procedures for assessing risk in assurance engagements, including the identification of risks, the assessment of risks, and the response to risks. 4. Internal Control: This topic covers the principles and concepts of internal control, including the purpose and objectives of internal control, the types of internal control, the evaluation of internal control, and the reporting requirements. 5. Evidence: This topic covers

What are the Sample Questions of AICPA AUD Exam?

1. What are the different types of audit procedures used to assess the accuracy of financial statements? 2. How does an auditor evaluate the effectiveness of internal control systems? 3. What are the main differences between a review and an audit? 4. What is the purpose of analytical procedures in an audit? 5. What is the purpose of the audit report and what information is included in it? 6. What is the difference between a financial statement audit and a compliance audit? 7. What are the steps involved in the planning phase of an audit? 8. What are the responsibilities of an auditor when assessing the risk of material misstatement? 9. How does an auditor obtain an understanding of the client's business and internal control systems? 10. What are the ethical responsibilities of an auditor?

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Free AUD – CPA Auditing and Attestation Exam Practice Test Question

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Question 1 (Volume B)

An accountant performing a compilation or review of the financial statements of a nonissuer should:

Select an option, then click Submit answer.

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Be able to justify departures from SSARS.
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Never depart from SSARS guidelines.
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Exercise professional judgment in applying SSARS, since they are considered recommendations as opposed to standards.
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Not depart from Statements on Auditing Standards.

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Question 2 (Volume E)

Which of the following factors is (are) considered in determining the sample size for a test of controls?

Select an option, then click Submit answer.

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Option A
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Option B
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Option C
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Option D

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Question 3 (Volume C)

Which of the following is an inherent limitation in internal control?

Select an option, then click Submit answer.

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Incompatible duties.
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Lack of segregation of duties.
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Faulty human judgment.
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Lack of an audit committee.

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Question 4 (Volume A)

This question presents independent factual situations an auditor might encounter in conducting an audit. List B represents the report modifications (if any) that would be necessary. Select as the best answer for each item, the action the auditor normally would take. The report modifications in List B may be selected once, more than once, or not at all.

Assume:

• The auditor is independent.

• The auditor previously expressed an unqualified opinion on the prior year's financial statements.

• Only single-year (not comparative) statements are presented for the current year.

• The conditions for an unqualified opinion exist unless contradicted in the factual situations.

• The conditions stated in the factual situations are material.

• No report modifications are to be made except in response to the factual situation.

Item to Be Answered

An entity discloses in the notes to the financial statements certain lease obligations. The auditor believes that the failure to capitalize these leases is a departure from generally accepted accounting principles.

List B

Report Modifications

Select an option, then click Submit answer.

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Describe the circumstances in an explanatory paragraph preceding the opinion paragraph without modifying the three standard paragraphs.
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Describe the circumstances in an explanatory paragraph following the opinion paragraph without modifying the three standard paragraphs.
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Describe the circumstances in an explanatory paragraph preceding the opinion paragraph and modify the opinion paragraph.
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Describe the circumstances in an explanatory paragraph following the opinion paragraph and modify the opinion paragraph.
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Describe the circumstances in an explanatory paragraph preceding the opinion paragraph and modify the scope and opinion paragraphs.
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Describe the circumstances in an explanatory paragraph following the opinion paragraph and modify the scope and opinion paragraphs.
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Describe the circumstances within the scope paragraph without adding an explanatory paragraph.
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Describe the circumstances within the opinion paragraph without adding an explanatory paragraph.
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Describe the circumstances within the scope and opinion paragraphs without adding an explanatory paragraph.
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Issue the standard auditor's report without modification.

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Question 5 (Volume C)

The existence of audit risk is recognized by the statement in the auditor's standard report that the auditor:

Select an option, then click Submit answer.

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Obtains reasonable assurance about whether the financial statements are free of material misstatement.
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Assesses the accounting principles used and also evaluates the overall financial statement presentation.
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Realizes some matters, either individually or in the aggregate, are important while other matters are not important.
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Is responsible for expressing an opinion on the financial statements, which are the responsibility of management.

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Reference / correct answer:

Obtains reasonable assurance about whether the financial statements are free of material misstatement.

Choice "a" is correct. The existence of audit risk is recognized by the statement in the auditor's standard report that the auditor obtains "reasonable assurance" (as opposed to absolute assurance) about whether the financial statements are free of material misstatement. The existence of audit risk (the risk that the auditor may unknowingly fail to appropriately modify his or her opinion on materially misstated financial statements) is implied in this statement.

Choice "b" is incorrect. Assessing the accounting principles used and evaluating the overall financial statement presentation relate to determining that the statements have been prepared in conformity with GAAP, not to recognizing the existence of audit risk.

Choice "c" is incorrect. Realizing that some matters are more important than others illustrates the concept of materiality; however, this is not a statement included in the auditor's standard report. Choice "d" is incorrect. Indicating that the financial statements are the responsibility of management while the auditor's responsibility is to express an opinion on those financial statements delineates responsibility rather than illustrating the concept of audit risk.

Question 6 (Volume E)

Which of the following sampling methods would be used to estimate a numerical measurement of a population, such as a dollar value?

Select an option, then click Submit answer.

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Discovery sampling.
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Numerical sampling.
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Sampling for attributes.
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Sampling for variables.

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Question 7 (Volume D)

At the conclusion of an audit, an auditor is reviewing the evidence gathered in support of the financial statements. With regard to the valuation of inventory, the auditor concludes that the evidence obtained is not sufficient to support management's representations. Which of the following actions is the auditor most likely to take?

Select an option, then click Submit answer.

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Consult with the audit committee and issue a disclaimer of opinion.
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Consult with the audit committee and issue a qualified opinion.
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Obtain additional evidence regarding the valuation of inventory.
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Obtain a statement from management supporting their inventory valuation.

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Question 8 (Volume D)

An auditor scans a client's investment records for the period just before and just after the year-end to determine that any transfers between categories of investments have been properly recorded. The primary purpose of this procedure is to obtain evidence about management's financial statement assertions of:

Select an option, then click Submit answer.

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Rights and obligations, and existence.
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Valuation and accuracy, and rights and obligations.
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Existence, and understandability and classification.
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Understandability and classification, and valuation and accuracy.

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Question 9 (Volume C)

Under properly designed internal control, the same employee most likely would match vendors' invoices with receiving reports and also:

Select an option, then click Submit answer.

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Post the detailed accounts payable records.
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Recompute the calculations on vendors' invoices.
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Reconcile the accounts payable ledger.
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Cancel vendors' invoices after payment.

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Question 10 (Volume B)

When an accountant performs more than one level of service (for example, a compilation and a review, or a compilation and an audit) concerning the financial statements of a nonissuer, the accountant generally should issue the report that is appropriate for:

Select an option, then click Submit answer.

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The lowest level of service rendered.
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The highest level of service rendered.
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A compilation engagement.
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A review engagement.

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Question 11 (Volume B)

In performing an attest engagement, a CPA typically:

Select an option, then click Submit answer.

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Supplies litigation support services.
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Assesses control risk at a low level.
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Issues a report on subject matter (or on an assertion about subject matter) that is the responsibility of another party.
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Provides management consulting advice.

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Question 12 (Volume E)

As a result of tests of controls, an auditor assesses control risk too high. This incorrect assessment most likely occurred because:

Select an option, then click Submit answer.

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Control risk based on the auditor's sample is less than the true operating effectiveness of the client's control activity.
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The auditor believes that the control activity relates to the client's assertions when, in fact, it does not.
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The auditor believes that the control activity will reduce the extent of substantive testing when, in fact, it will not.
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Control risk based on the auditor's sample is greater than the true operating effectiveness of the client's control activity.

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Question 13 (Volume B)

A CPA is engaged to examine management's assertion that the entity's schedule of investment returns is presented in accordance with specific criteria. In performing this engagement, the CPA should comply with the provisions of:

Select an option, then click Submit answer.

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Statements on Standards for Accounting and Review Services (SSARS).
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Statements on Auditing Standards (SAS).
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Statements on Standards for Consulting Services (SSCS).
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Statements on Standards for Attestation Engagements (SSAE).

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Reference / correct answer:

Statements on Standards for Attestation Engagements (SSAE).

Choice "d" is correct. Statements on Standards for Attestation Engagements apply to engagements in which a practitioner is engaged to issue or does issue an examination, a review, or an agreed-upon procedures report on subject matter, or on an assertion about the subject matter, which is the responsibility of another party. An engagement to examine management's assertion that the entity's schedule of investment returns is presented in accordance with specific criteria would fall within this scope.

Choice "a" is incorrect. Statements on Standards for Accounting and Review Services apply to engagements involving the unaudited financial statements of a nonissuer. An engagement to examine management's assertion that the entity's schedule of investment returns is presented in accordance with specific criteria does not fall within this scope.

Choice "b" is incorrect. Statements on Auditing Standards apply to audits of financial statements. An engagement to examine management's assertion that the entity's schedule of investment returns is presented in accordance with specific criteria does not fall within this scope.

Choice "c" is incorrect. Statements on Standards for Consulting Services apply to a broad range of consulting services. An engagement to examine management's assertion that the entity's schedule of investment returns is presented in accordance with specific criteria is not a consulting service.

Question 14 (Volume C)

Which of the following would an auditor most likely use in determining the auditor's preliminary judgment about materiality?

Select an option, then click Submit answer.

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The results of the initial assessment of control risk.
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The anticipated sample size for planned substantive tests.
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The entity's financial statements of the prior year.
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The assertions that are embodied in the financial statements.

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Question 15 (Volume B)

An accountant has been asked to issue a review report on the balance sheet of a nonissuer without reporting on the related statements of income, retained earnings, and cash flows. The accountant may issue the requested review report only if:

Select an option, then click Submit answer.

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The balance sheet is not to be used to obtain credit or distributed to the entity's creditors.
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The balance sheet is part of a comprehensive personal financial plan developed to assist the entity.
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There have been no material changes during the year in the entity's accounting principles.
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The scope of the accountant's inquiry and analytical procedures has not been restricted.

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Question 16 (Volume C)

Before accepting an audit engagement, a successor auditor should make specific inquiries of the predecessor auditor regarding:

Select an option, then click Submit answer.

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Disagreements the predecessor had with the client concerning auditing procedures and accounting principles.
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The predecessor's evaluation of matters of continuing accounting significance.
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The degree of cooperation the predecessor received concerning the inquiry of the client's lawyer.
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The predecessor's assessments of inherent risk and judgments about materiality.

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Question 17 (Volume B)

The objective of a review of interim financial information of a public entity is to provide an accountant with a basis for reporting whether:

Select an option, then click Submit answer.

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A reasonable basis exists for expressing an updated opinion regarding the financial statements that were previously audited.
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Material modifications should be made to conform with generally accepted accounting principles.
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The financial statements are presented fairly in accordance with standards of interim reporting.
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The financial statements are presented fairly in accordance with generally accepted accounting principles.

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Question 18 (Volume A)

This question presents independent factual situations an auditor might encounter in conducting an audit. List A represents the types of opinions the auditor ordinarily would issue. Select as the best answer for this item, the action the auditor normally would take. The types of opinions in List A may be selected once, more than once, or not at all.

Assume:

• The auditor is independent.

• The auditor previously expressed an unqualified opinion on the prior year's financial statements.

• Only single-year (not comparative) statements are presented for the current year.

• The conditions for an unqualified opinion exist unless contradicted in the factual situations.

• The conditions stated in the factual situations are material.

• No report modifications are to be made except in response to the factual situation.

Item to Be Answered

Due to recurring operating losses and working capital deficiencies, an auditor has substantial doubt about an entity's ability to continue as a going concern for a reasonable period of time.

However, the financial statement disclosures concerning these matters are adequate.

List A

Types of Options

Select an option, then click Submit answer.

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An "except for" qualified opinion.
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An unqualified opinion.
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An adverse opinion.
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A disclaimer of opinion.
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Either an "except for" qualified opinion or an adverse opinion.
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Either a disclaimer of opinion or an "except for" qualified opinion.
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Either an adverse opinion or a disclaimer of opinion.

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Question 19 (Volume C)

The primary objective of procedures performed to obtain an understanding of the entity and its environment is to provide an auditor with:

Select an option, then click Submit answer.

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Knowledge necessary for risk assessment and audit planning.
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Audit evidence to use in assessing inherent risk.
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A basis for issuing an opinion on the financial statements.
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An evaluation of the consistency of application of management's policies.

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Question 20 (Volume A)

Financial information is presented in a printed form that prescribes the wording of the independent auditor's report. The form is not acceptable to the auditor because the form calls for statements that are inconsistent with the auditor's responsibility. Under these circumstances, the auditor most likely would:

Select an option, then click Submit answer.

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Withdraw from the engagement.
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Reword the form or attach a separate report.
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Express a qualified opinion with an

Explanation:.
○
Restrict use of the report to the party who designed the form.

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About the AUD Free Practice Test

This page holds a free practice test for the CPA Auditing and Attestation (AUD) certification from AICPA. The 20 questions come free from the full 1036-question Study4Pass practice set — a quick, honest check of where you stand. The free sample is made up of 20 single-answer questions, each with a full explanation. The set follows the real exam’s spread of topics: Assurance Engagements, Professional Ethics, Risk Assessment and Internal Control. The AICPA Auditing Standards (AU) Exam is a comprehensive exam that tests a candidate's knowledge of auditing standards and procedures.

The AICPA AUD Exam is intended for individuals who wish to become Certified Public Accountants (CPAs). To be eligible to take the AICPA AUD Exam, you must have: • A bachelor’s degree or higher • A minimum of two years of professional-level experience in attestation, including…

Certification: CPA Auditing and Attestation (AUD)
Vendor: AICPA
Free on this page: 20 practice questions with answers and explanations
Full practice set: 1036 questions

Work through the questions one at a time and read every explanation, even for the ones you get right — the reasoning behind an answer is what the real exam tests. If one area keeps costing you marks, you have found exactly what to revise before exam day.

Think of the result as a map, not a verdict. The questions you miss point straight at the topics that need work, and the explanations tell you why the correct option wins. Candidates who loop through that cycle — practise, review the reasoning, re-test — walk into the real exam having already seen their weak spots and fixed them.

Inside the full AUD practice set:

All 1036 questions with answers and explanations
Timed Exam Simulation that mirrors the real exam pressure
Topic Training to drill one domain at a time
Ask AI for More Explanation on every question
Flag questions and review them before you finish

How to use this AUD free practice test

There is no clock and no account needed. Answer each question, check the result, and read the explanation before moving on. For anything that still feels unclear, Ask AI is built into this AI-Enabled practice test — it explains the concept behind the question so the next one like it gets easier. Ready for more? The full 1036-question set adds a timed Exam Simulation mode, topic training for your weak areas, and a flagged-question review, so you can practise the way the real exam feels.

What to study for each AUD domain

Assurance Engagements — This topic covers the principles and concepts of assurance engagements, including the purpose and objectives of assurance engagements, the types of assurance engagements, the standards and…
Professional Ethics — This topic covers the fundamental principles of professional ethics, including the AICPA Code of Professional Conduct, and the ethical considerations for performing assurance engagements.
Risk Assessment — This topic covers the concepts and procedures for assessing risk in assurance engagements, including the identification of risks, the assessment of risks, and the response to…
Internal Control — This topic covers the principles and concepts of internal control, including the purpose and objectives of internal control, the types of internal control, the evaluation of…

AUD practice test — quick questions

Is this AUD practice test free?

Yes — the 20 questions on this page are completely free, with no signup and no payment details needed.

How many questions are in the full AUD set?

1036 questions. The 20 free questions above are a sample of that full set, in the same style and topic balance.

Does the free test show the answers?

Yes — every question shows the correct answer with an explanation, and Ask AI can explain the concept behind a question in plain words if you want to go deeper.

Is this the real AUD exam?

No. This is a practice test: the questions are written to mirror the real AUD exam’s topics and difficulty, not copied from it.