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?
Explanation after you answer
Core · Auditing and Attestation
Free AUD CPA practice questions
Learn AUD with lessons, videos, flashcards, and practice on MiloPrep. Review the exam format and blueprint below, then try 5 free questions with explanations.
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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 AICPAWhat 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 AUD section guideAUD 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.
| 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.
AUD practice questions
Try 5 questions without an account. Choose an answer, check it, then review the explanation before moving on.
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:
Explanation after you answerSampling 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:
Explanation after you answerAccounting Estimates
Question 4. A higher degree of estimation uncertainty in an accounting estimate most directly affects which of the following aspects of the audit?
Explanation after you answerService Organization Implications
Question 5. A Type 2 SOC 1 report, as compared to a Type 1 SOC 1 report, additionally includes:
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.
Keep learning after your practice set
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.
AUD section guide
Connect the format and content areas to a study sequence, worked example, and review plan.
Explore the AUD guideOfficial AICPA blueprint
Check the 2026 content groups, representative tasks, skills, and references for Auditing and Attestation.
Open the blueprint PDFMore CPA practice
Choose another Core or Discipline section and work through its free questions and explanations.
Browse CPA practiceAUD 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 questions, answer checking, explanations, progress, and reset controls on this page work without an account. Create a MiloPrep account to continue learning with lessons, videos, flashcards, and more practice.
- 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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