CPA AUD Study Plan — Auditing and Attestation (Core)
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.
Exam format
4 hours. 78 multiple-choice questions (MCQs) and 7 task-based simulations (TBSs). Scored 50% MCQs / 50% TBSs. Passing score: 75.
AUD areas (AICPA Blueprint)
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.
Ethics, Professional Responsibilities, and General Principles
15–25%AICPA Code of Professional Conduct, ethical requirements, independence standards, and the overall framework for performing audits and attestation engagements.
- •AICPA Code of Professional Conduct
- •Independence and integrity requirements
- •Ethical requirements of the SEC and PCAOB
- •Engagement acceptance and continuance
- •Terms of engagement and engagement letter
- •Quality management at the firm level
- •Professional skepticism
- •Documentation requirements
Assessing Risk and Developing a Planned Response
25–35%Understanding the entity and its environment, assessing risks of material misstatement, and developing responses through planned audit procedures.
- •Understanding the entity and its environment
- •Internal control concepts and components (COSO)
- •Assessing risks of material misstatement
- •Fraud risk assessment
- •Materiality considerations
- •Planning the audit response and strategy
- •IT general controls and application controls
- •Audit data analytics techniques
Performing Further Procedures and Obtaining Evidence
30–40%Performing substantive procedures and tests of controls to obtain sufficient appropriate audit evidence. Largest single area on AUD.
- •Tests of controls
- •Substantive procedures (analytical, test of details)
- •Sampling approaches (attribute, variable, monetary unit)
- •Accounts receivable confirmations
- •Inventory observation and valuation
- •Subsequent events review
- •Written representations from management
- •Specialist and component auditor involvement
- •Analytical procedures as substantive evidence
Forming Conclusions and Reporting
10–20%Evaluating audit evidence, forming the audit opinion, drafting the audit report, and reporting on other engagements (review, compilation, attestation).
- •Evaluating audit evidence sufficiency
- •Types of audit opinions (unmodified, qualified, adverse, disclaimer)
- •Report modifications and emphasis-of-matter paragraphs
- •Other-matter paragraphs
- •Review engagement reports (SSARS)
- •Compilation engagement reports
- •Attestation engagement reports
- •Reports on internal control over financial reporting
Bloom's skill-level distribution
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% |
How exclam.ai helps with AUD
Area-weighted flashcards
Upload your AUD review notes and exclam.ai generates flashcards weighted by area percentages. Heavy areas get more cards; light areas get proportionally fewer.
Skill-level-tuned quizzes
If AUD is Application and Analysis heavy, quizzes generate accordingly — not just pure recall drills.
Adaptive review across sections
exclam.ai remembers what you know from FAR when you start AUD. Concepts that overlap (ratios, internal control) don't restart from zero.
Popular AUD review courses
exclam.ai works alongside any of these review courses. Upload your session notes, we don't reproduce or redistribute commercial review content.
AUD study plan
One adaptive CPA study plan with a built-in timeline toggle — pick a 6-, 8-, 12-, 16-, or 20-week window and the schedule recomputes for your section and exam date.
Open the CPA study planAUD questions
How long does it take to study for CPA AUD?
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.
Which Bloom's skill level is heaviest on AUD?
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.
Should I take AUD first or last?
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.
How does exclam.ai help with AUD's judgment-heavy questions?
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.
Start your AUD plan today
Upload your review course notes and exclam.ai builds a fully guided plan aligned to the AICPA Blueprint.