CPA AUD (Auditing and Attestation) is one of the three Core sections every CPA candidate must pass. Upload your Becker, Wiley/UWorld, Gleim, or Surgent AUD notes and exclam.ai builds a fully guided study plan aligned to the AICPA Blueprint with adaptive flashcards and practice quizzes.
4 hours. 72 multiple-choice questions (MCQs) and 7 task-based simulations (TBSs). Scored 50% MCQs / 50% TBSs. Passing score: 75.
The 4 areas tested on AUD, with approximate weights from the 2026 AICPA Blueprint. Each area is broken into groups, topics, and representative tasks in the full Blueprint PDF.
AICPA Code of Professional Conduct, ethical requirements, independence standards, and the overall framework for performing audits and attestation engagements.
Understanding the entity and its environment, assessing risks of material misstatement, and developing responses through planned audit procedures.
Performing substantive procedures and tests of controls to obtain sufficient appropriate audit evidence. Largest single area on AUD.
Evaluating audit evidence, forming the audit opinion, drafting the audit report, and reporting on other engagements (review, compilation, attestation).
The AICPA Blueprint specifies what percentage of AUD tests each Bloom's skill level. Use this to calibrate how much pure memorization vs application vs analysis practice you need.
| Skill level | Weight |
|---|---|
| Remembering and Understanding | 30–40% |
| Application | 30–40% |
| Analysis | 15–25% |
| Evaluation | 5–15% |
Upload your AUD review notes and exclam.ai generates flashcards weighted by area percentages. Heavy areas get more cards; light areas get proportionally fewer.
If AUD is Application and Analysis heavy, quizzes generate accordingly — not just pure recall drills.
exclam.ai remembers what you know from FAR when you start AUD. Concepts that overlap (ratios, internal control) don't restart from zero.
exclam.ai works alongside any of these review courses. Upload your session notes — we don't reproduce or redistribute commercial review content.
Most candidates report 100–150 hours of prep over 8–12 weeks. AUD is often considered the most conceptually difficult section because it requires integrated judgment across ethics, risk, evidence, and reporting. Budget extra time if you have limited audit experience.
AUD has the most Evaluation-level questions (5–15%) of any CPA section — reflecting the judgment-heavy nature of auditing. Roughly two-thirds of AUD questions are Analysis or Evaluation level. You cannot pass on memorization alone.
Opinions vary. Many candidates save AUD for last because it integrates concepts from FAR (ratios, account balances) and REG (ethics, regulations). Others take it first while they are fresh on internal control concepts.
exclam.ai generates scenario-based practice questions that require application and analysis, not just recall. Flashcards cover key frameworks (COSO, risk models, sampling methods) so you have the tools at hand when working through complex scenarios.
Upload your review course notes and exclam.ai builds a fully guided plan aligned to the AICPA Blueprint.