Audit Section Of Cpa Exam

Auditing and attestation aud business environment and concepts bec financial accounting and reporting far and regulation reg.

Audit section of cpa exam. There are four sections to the uniform cpa examination exam. To succeed on the audit cpa exam aud you need to put yourself in the shoes of an auditor and understand the tests performed to issue an audit opinion. Use these cpa audit exam tips to better understand how to navigate the most difficult questions and topics and pass your upcoming exam.

Each of the four exam sections is broken down into five smaller sections called testlets. Each testlet consists of 30 multiple choice questions. For 2017 the number of multiple choice questions is being greatly reduced from 90 to 72 while also being weighted less at 50 as opposed to the previous 60 weighting.

Cpa audit exam format. The cpa exam includes four tests and candidates have four hours to take each one. The auditing and attestation section of the cpa exam covers audits attestation engagements and preparation compilation and review engagements.

The cpa exam consists of four four hour sections. As the aicpa explains. The aud section of the cpa exam is 4 hours long testing for auditing and attestation through a variety of auditing processes and techniques.

Similarly the other three sections have two testlets of multiple choice questions each. The aud attestation and auditing section of the cpa exam focuses on the examination of an entity s financial statements compliance and processes. You must pass all four sections within 18 months earning a minimum score of 75 on each part.

Testlet number 1 in the auditing and attestation section has 36 multiple choice questions and testlet number 2 in the same section has another 36 multiple choice questions. Auditing and attestation aud business environment and concepts bec financial accounting and reporting far. Like other sections of the cpa exam the aud section consists of three testlets of multiple choice questions.