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AICPA

Uniform CPA Exam - Auditing and Attestation (AUD)

The CPA AUD certification tests a candidate’s ability to plan and perform audits, as well as attest services, including risk assessment, audit procedures, and reporting.

考试代码

CPA Exam AU

持续时间

240 min

Questions

80

官方先决条件

  • Meet state board education requirements (commonly 150 semester hours with specified accounting and business coursework)
  • Hold a bachelor's degree or higher as required by the licensing jurisdiction
  • Complete prerequisite accounting courses including auditing, financial accounting, and ethics where required
  • Apply to the state board/NASBA and obtain Authorization to Test (ATT) and scheduling eligibility
  • Pay exam fees and comply with identification or fingerprinting requirements imposed by the jurisdiction
Uniform CPA Exam - Auditing and Attestation (AUD)

目标职业

External Auditor Internal Auditor Audit Manager Assurance Associate Certified Public Accountant (CPA)
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Covers AICPA Code of Professional Conduct, terms and concepts related to ethics, and professional responsibilities and principles.
Focuses on understanding the entity, its environment, and internal control, including identifying and assessing risks of material misstatement.
Involves accounting and review service engagements, performing procedures to obtain audit evidence, and analyzing applicable data.
Addresses evaluating audit results, forming opinions, preparing communications, and understanding reporting considerations.

学习提示

Use AICPA blueprints, daily multiple-choice and task-based simulations, timed full-length practice exams, review auditing standards and key audit assertions, and drill weak areas with flashcards.

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