CPA AUDIT Exam | Certified Public Accountant | LetsLearn Global
Channel: LetsLearn Global
Date: 23/02/2024

Details of the CPA AUD (Auditing and Attestation) exam:
This section evaluates your understanding of auditing procedures, generally accepted auditing standards, standards related to attest engagements, and the AICPA Code of Professional Conduct. It’s a crucial part of the CPA exam, and I’ll provide an overview of its format, content, and study tips.

CPA AUD Exam Format & Structure:
The AUD CPA Exam consists of five testlets:
Two multiple-choice questions (MCQs) testlets: These account for 50% of your CPA Exam score.
Three task-based simulations (TBSs) testlets: These make up the remaining 50% of your score.

Pre-Exam:
Before you start the exam, there’s a welcome or launch screen that appears for 5 minutes.
Next, a confidentiality screen follows, flashing for another 5 minutes.
Your pre-exam screen will last a total of 10 minutes.

Exam:
The AUD exam begins with 2 MCQ testlets, each containing 36 questions.
The first MCQ testlet is usually of moderate difficulty to assess your content knowledge. If you perform well, the next testlet is slightly more challenging. Conversely, if your performance is poor, you’ll get an easier testlet next.
After the MCQ testlets, you’ll receive task-based simulations (TBSs). The multi-stage testing process doesn’t apply here.
Following the TBSs, you’re allowed a 15-minute break that doesn’t count toward the 4-hour test period.
Finally, you’ll complete two more TBS testlets for the AUD exam.
No Written Communication (WC) questions are included in the AUD Exam.

Post Exam:
After completing the exam, a post-exam survey screen appears for five minutes to gather your feedback on the exam experience.

Study Tips:
Understand the Concepts: Focus on understanding auditing principles, standards, and procedures thoroughly.
Practice TBSs: Since TBSs play a significant role, practice solving them to enhance your practical knowledge.
Time Management: Allocate time wisely during the exam. Remember the break is available after the MCQs.
Review the AICPA Code of Professional Conduct: Familiarize yourself with ethical guidelines.
Remember, preparation and practice are key! Good luck with your CPA AUD exam!


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