CPA AUD study guide
CPA AUD · Work through your exam, one topic at a time.
The Uniform CPA Examination's Auditing and Attestation (AUD) section is one of the four core sections candidates must pass to become a licensed Certified Public Accountant in the United States. It is aimed at accounting graduates and professionals preparing for licensure, and it tests the judgment an entry-level auditor needs: professional ethics and responsibilities, risk assessment and planned responses, evidence-gathering procedures, and the conclusions and reports that follow. The CPA AUD study guide has 4 sections and about 1,267 words.
01Ethics, Professional Responsibilities, and General Principles
This domain rewards precision about the AICPA Code of Professional Conduct and the foundational rules that frame every engagement. Know the structure of the Code: the principles (aspirational) sit above the enforceable rules, and the rules are organized by threat-based conceptual framework.
336 words, about 2 min02Assessing Risk and Developing a Planned Response
This domain covers the risk assessment standards: understanding the entity and its environment, identifying and assessing risks of material misstatement (RMM) at the financial statement and assertion levels, and designing a planned response. Know the audit risk model: AR = IR × CR × DR, and that detection risk is the auditor's lever.
323 words, about 2 min03Performing Further Procedures and Obtaining Evidence
This domain is about evidence: the types of procedures (inspection, observation, inquiry, confirmation, recalculation, reperformance, analytical procedures, and scanning), and the characteristics of reliable evidence. Know that evidence is more reliable when it is external, obtained directly by the auditor, documentary, and from original rather than copies.
298 words, about 1 min04Forming Conclusions and Reporting
This domain covers evaluating audit evidence, forming the audit opinion, and the structure and modifications of the auditor's report. Know the elements of the standard unmodified report: title, addressee, opinion, basis for opinion, going concern (when applicable), key audit matters (when required), responsibilities of management and the auditor, and signature/date.
310 words, about 2 min