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If you are planning to become a Certified Public Accountant (CPA), passing the AICPA CPA Auditing and Attestation (AUD) exam is crucial. The AUD exam tests your knowledge of the principles of auditing, attestation, and assurance services for various entities, including government, non-profit, and private entities. In this article, we will discuss the topics covered in the CPA-Auditing exam, its objectives, exam details, prerequisites, qualifications, and related books that can help you pass the exam.
Exam Objectives:
- Understanding the auditing standards and the auditor's responsibilities
- Evaluating internal controls and detecting fraudulent activities
- Assessing risks and developing audit plans and procedures
- Gathering and evaluating evidence to support audit findings and opinions
- Evaluating and reporting on compliance with laws and regulations
- Applying the principles of attestation engagements, including examination, review, and agreed-upon procedures
- Applying the principles of international standards on auditing
The CPA-Auditing exam is designed for accounting professionals who want to become licensed CPAs. To be eligible to take the CPA-Auditing exam, candidates must have completed a bachelor's or master's degree in accounting or a related field from an accredited institution. Additionally, candidates must have completed 150 hours of education, including at least 24 semester hours of accounting courses, and one year of relevant work experience under the supervision of a licensed CPA.
Exam Details:
The CPA-Auditing exam is a computer-based test that consists of 72 multiple-choice questions and eight task-based simulations. The total testing time is four hours. The exam is delivered in two testing windows per year, which are from January 1 to March 10 and from April 1 to June 10. The exam fee is $244, and candidates can register for the exam through the National Association of State Boards of Accountancy (NASBA) website. To pass the exam, candidates must score at least 75 out of 99 possible points.
Related Books:
To prepare for the CPA-Auditing exam, candidates can use various study materials and resources, including:
- Wiley CPAexcel Exam Review 2022 Study Guide: This comprehensive study guide includes more than 2,500 multiple-choice questions, task-based simulations, and sample tests, as well as study tips, exam-taking strategies, and explanations of key concepts.
- Becker CPA Exam Review: This popular CPA review course includes video lectures, practice questions, and simulations, as well as study materials and support from expert instructors.
- Gleim CPA Review: This self-study course includes a variety of study materials, including books, videos, and practice questions, as well as study plans and support from accounting experts.
- Roger CPA Review: This review course features engaging video lectures, interactive practice questions, and task-based simulations, as well as study materials and support from experienced instructors.
In conclusion, passing the CPA-Auditing exam is a crucial step toward becoming a licensed CPA. By understanding the exam objectives, prerequisites, qualifications, exam details, and related books, candidates can better prepare for the exam and increase their chances of success. Good luck!
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