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All About CPA-AUD Exam OC TOB E R 3 , 2 0 2 0
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The CPA-AUD Exam (Auditing and Attestation) section focuses on the examination entity’s
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processes, compliance, and financial statements. This section evaluates the understanding of standard auditing procedures, fundamental principles, gathering evidence, and internal control
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concepts, etc of the candidates. Many CPA aspirants think the CPA-AUD exam is related to the FAR section; it is because there’s
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a minor overlap in the requirements of GAAP reporting tested on both exams. Yes, there’s an overlap, but that wouldn’t be significant enough to base the entire CPA exam schedule on this one fact.
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Topic Areas & Concepts: Course *
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It is a 4-hour exam with topic areas and concepts given below:
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Topic Areas & Concepts
Allocation
Assessing Risk & Developing Planned Processes
20 to 30%
Professional Responsibilities, Ethics and General Principles
15 to 25%
Performing Procedures & Obtaining Evidence
30 to 40%
Forming Conclusions & Reporting
15 to 25%
Assessing Risk & Developing Planned Processes: – Includes topics like learning about the entity in question, how to analyze different environments, identifying the risk associated with
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