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CPA AUD Exam format

CPA AUD Exam Format:

Lots of students take the CPA examination every year to become a CPA after understanding the exam format. There are four parts of the CPA exam, including REG (Regulation), FAR (Financial Accounting and Reporting), BEC (Business Environments and Concepts), and AUD (Auditing and Attestation). Among all these sections, AUD part is one of the most difficult ones to clear. This section involves knowledge of independence and ethics, auditing norms and procedures and the abilities required to apply that kind of knowledge.

This section does not examine you on the memorized knowledge as other sections, but necessitates you in applying that knowledge to resolve queries. As a result, you need to not just study the concepts, but also to learn how to use or apply them. Hence, it would be mighty helpful to a candidate to know the CPA AUD Exam format prior to appearing for the exam.

CPA AUD Exam Format:

The AUD section of CPA comprises of MCQs (Multiple Choice Questions), divided into three test lets. Every test let include 30 MCQs. There is also a presence of one test let that includes 7 task based recreation questions. All the test lets acquire easier or harder on how well you solved the previous test let questions. The duration of the exam is 4 hours. You can get the exam format online. The test needs to be given online.

Go to CPA AUD curriculum, to know more about the syllabus

According to the exam format, the candidates need to sit in one of allocated parametric centers as the exam will be held online.

Tips to clear the exam

This section of the CPA exam format serves as a difficult one to go through. If you are an auditor, you know about the method and face only a few difficult situations, but in case, if you are not, you only need to remember all the procedures and steps. It is important to follow some tips to clear the exam, once you are done with the proper understanding of the exam format, mentioned below:

  • Remember the audit opinion. The audit opinion serves as a cheat sheet for your whole AUD section.
  • It is important to know about the internal control. You might see that internal control shows only 12 to 18 percent of the exam format of the AUD section. You need to perform various practice tests to learn about the internal control.
  • You need to visualize what auditors perform in their real life. It is also essential to keep in mind the core audit procedure.


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