What does the AUD CPA section test?

Auditing and Attestation covers Ethics, Professional Responsibilities and General Principles; Assessing Risk and Developing a Planned Response; Performing Further Procedures and Obtaining Evidence; Forming Conclusions and Reporting. Knowing a definition is only the starting point. You need to connect the facts to an assertion, select work that addresses the risk, and judge what the results support. A strong answer explains why the procedure fits this case and how new evidence changes the next decision.

How long is AUD, and how many questions are on the exam?

AUD has 4 hours of testing time, 78 MCQs, and 7 task-based simulations. The two MCQ testlets contain 39 and 39 questions. The three simulation testlets contain 2, 3, 2 TBSs.

How is AUD weighted between MCQs and simulations?

MCQs contribute 50% of the section score and TBSs contribute 50%. The content-area ranges describe a different dimension: how the tested content is allocated across the blueprint. Neither set of percentages is a personalized study-time plan.

Is AUD required for every CPA candidate?

AUD is a required Core section, alongside the other two Core sections. Candidates also select one Discipline from BAR, ISC, and TCP.

Do I need an account for these AUD questions?

No. All 5 sample questions, answer checking, explanations, progress, and reset controls on this page are free without signup. For more practice, create a free MiloPrep account with 100 questions in total, with daily limits. Your account stays free forever.

Are these official AICPA exam questions?

These are independently authored questions from the MiloPrep question bank. The AICPA blueprint defines the exam scope and format; it is not the source of these practice items.

Does this practice set cover the full AUD blueprint?

This 5-question set is a starting point for practice and explanation review. It does not cover every blueprint task or predict an exam score. Use the linked AUD study guide and official 2026 blueprint to plan complete coverage.

Core · Auditing and Attestation

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Reliability of Data and Information
Question 1. When inconsistent audit evidence is obtained from different sources regarding the same assertion, an auditor should most appropriately take which of the following actions?
Answer to question 1A. Accept the evidence that supports management's positionB. Discard all inconsistent evidence and obtain entirely new evidenceC. Rely solely on the externally sourced evidenceD. Determine what additional procedures are necessary to resolve the inconsistency
Explanation after you answer
Service Organization Implications
Question 2. Reed Co.'s auditor plans to use a SOC 1 Type 2 report issued on a service organization that processes Reed's payroll. Before relying on the report, the auditor should:
Answer to question 2A. Evaluate the professional competence of the service auditor.B. Obtain an updated engagement letter from the service organization.C. Require the service organization to provide a management representation letter to Reed's auditor.D. Reperform all tests of controls documented in the report.
Explanation after you answer
Sampling Techniques
Question 3. Voss Inc. completed its audit sampling for a substantive test of accounts receivable. After evaluating the sample results, the auditor found that the projected misstatement was below tolerable misstatement. However, the auditor noted that several misstatements appeared intentional. In this situation, the auditor should most appropriately:
Answer to question 3A. Accept the account balance without further actionB. Consider the qualitative aspects of the misstatements identifiedC. Increase the tolerable misstatement to accommodate the findingsD. Reduce the sample size for the remaining audit areas
Explanation after you answer
Accounting Estimates
Question 4. A higher degree of estimation uncertainty in an accounting estimate most directly affects which of the following aspects of the audit?
Answer to question 4A. The scope of the auditor's inquiry of legal counselB. The timing of the engagement letter issuanceC. The nature and extent of audit procedures performed on the estimateD. The assessed level of risk related to the estimate
Explanation after you answer
Service Organization Implications
Question 5. A Type 2 SOC 1 report, as compared to a Type 1 SOC 1 report, additionally includes:
Answer to question 5A. An opinion on whether the description is fairly presented.B. Tests of the operating effectiveness of controls over a period of time.C. An assessment of complementary user entity controls.D. A description of the service organization's system.
Explanation after you answer

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Questions from the MiloPrep question bank. Independently authored practice, not official exam items. This short set is for learning and does not predict an exam score.

2026 AUD exam format

AUD is one of the three required Core sections. Every CPA candidate completes AUD, FAR, and REG, plus one Discipline. The 4-hour exam combines multiple-choice questions with task-based simulations, which ask you to work through a case using the supplied information.

Section type

Core

Required for all candidates

Testing time

4 hours

Five testlets

Multiple-choice questions

78 MCQs

50% of the section score

Task-based simulations

7 TBSs

50% of the section score

How the five testlets are arranged

Testlet 1
39 MCQs
Testlet 2
39 MCQs
Testlet 3
2 TBSs
Testlet 4
3 TBSs
Testlet 5
2 TBSs

MCQs account for 50% of your section score; simulations account for 50%. These are score weights, so preparing for both formats matters. They do not prescribe how you should divide your study hours.

Verify the format with AICPA

What does AUD test?

AUD tests how you plan an engagement, assess risk, choose procedures, evaluate evidence, and reach a reporting conclusion. Its scope includes financial statement audits, attestation engagements, and accounting and review services. The applicable responsibilities depend on the engagement and the entity.

Knowing a definition is only the starting point. You need to connect the facts to an assertion, select work that addresses the risk, and judge what the results support. A strong answer explains why the procedure fits this case and how new evidence changes the next decision.

How to study these skills

Use a risk-to-report chain: risk, assertion, procedure, evidence, conclusion. For every missed question, identify which link failed. Pair short MCQ sets with document-based simulations so you practice both selecting a procedure and evaluating its results.

Read the free AUD section guide

AUD content areas and exam percentages

The AICPA blueprint effective January 1, 2026 defines these content areas and allocation ranges. Use every area in your study plan, then spend additional time where practice shows a gap.

AUD blueprint content areas, study guidance, and allocation ranges
Content area and what to learn	Exam weight
Area I Ethics, Professional Responsibilities and General Principles	15-25%
Study independence, professional responsibilities, engagement terms, documentation, and professional skepticism. Distinguish what an engagement requires from what the client prefers. Practice focus: Identify an independence threat or a responsibility that changes whether an engagement can be accepted.
Area II Assessing Risk and Developing a Planned Response	25-35%
Connect the entity and its controls to materiality, possible misstatements, and the planned response. Understand why a risk affects the nature, timing, or extent of the work. Practice focus: Link an inventory ownership risk to the rights-and-obligations assertion before selecting a procedure.
Area III Performing Further Procedures and Obtaining Evidence	30-40%
Evaluate evidence, sampling, tests of controls, substantive procedures, and the consequences of exceptions. Consider whether the information is relevant and reliable for the assertion being tested. Practice focus: Decide what additional work is needed when a confirmation conflicts with the company records.
Area IV Forming Conclusions and Reporting	10-20%
Bring the evidence together to determine the appropriate conclusion, communication, and report. Distinguish engagement types and consider the effect of unresolved matters. Practice focus: Explain how an uncorrected misstatement or a limitation on evidence could affect the reporting decision.

The ranges describe content allocation, not a guaranteed question count for each topic. The blueprint also lists representative tasks, skill levels, and references; its task list is not exhaustive.

Open the official 2026 AICPA blueprint (PDF) AUD study guide

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For each missed answer, note the rule you needed and the fact you overlooked. Review the related topic, then try a fresh scenario. Repeating a familiar set helps review the explanation, but broader practice is needed to check your understanding.

Free AUD section guide

Connect the format and content areas to a study sequence, worked example, and review plan.

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Official AICPA blueprint

Check the 2026 content groups, representative tasks, skills, and references for Auditing and Attestation.

Open the blueprint PDF

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Choose another Core or Discipline section and work through its questions and explanations.

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AUD practice: questions and answers

What does the AUD CPA section test?: Auditing and Attestation covers Ethics, Professional Responsibilities and General Principles; Assessing Risk and Developing a Planned Response; Performing Further Procedures and Obtaining Evidence; Forming Conclusions and Reporting. Knowing a definition is only the starting point. You need to connect the facts to an assertion, select work that addresses the risk, and judge what the results support. A strong answer explains why the procedure fits this case and how new evidence changes the next decision.
How long is AUD, and how many questions are on the exam?: AUD has 4 hours of testing time, 78 MCQs, and 7 task-based simulations. The two MCQ testlets contain 39 and 39 questions. The three simulation testlets contain 2, 3, 2 TBSs.
How is AUD weighted between MCQs and simulations?: MCQs contribute 50% of the section score and TBSs contribute 50%. The content-area ranges describe a different dimension: how the tested content is allocated across the blueprint. Neither set of percentages is a personalized study-time plan.
Is AUD required for every CPA candidate?: AUD is a required Core section, alongside the other two Core sections. Candidates also select one Discipline from BAR, ISC, and TCP.
Do I need an account for these AUD questions?: No. All 5 sample questions, answer checking, explanations, progress, and reset controls on this page are free without signup. For more practice, create a free MiloPrep account with 100 questions in total, with daily limits. Your account stays free forever.
Are these official AICPA exam questions?: These are independently authored questions from the MiloPrep question bank. The AICPA blueprint defines the exam scope and format; it is not the source of these practice items.
Does this practice set cover the full AUD blueprint?: This 5-question set is a starting point for practice and explanation review. It does not cover every blueprint task or predict an exam score. Use the linked AUD study guide and official 2026 blueprint to plan complete coverage.

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