The Auditing and Attestation (AUD) section of the CPA Exam tests the knowledge and skills that a newly licensed CPA must demonstrate when performing:
- Audits of issuer and nonissuer entities. This include governmental entities, not-for-profit entities, employee benefit plans and entities receiving federal grants.
- Attestation engagements for issuer and nonissuer entities. This include examinations, reviews and agreed-upon procedures engagements.
- Preparation, compilation and review engagements for nonissuer entities and reviews of interim financial information for issuer entities.
Newly licensed CPAs are also required to demonstrate knowledge and skills related to professional responsibilities, including ethics and independence. The following table summarizes the content areas and the percentage allocation tested in the AUG section of the Exam:
Each content area has a list of auditing and attestation topics which you must cover in order to be successful in the CPA Exam. Once you have registered in the course you will see a list of the topics. Otherwise you can access the topics under the CPA Exam content section of our website at: CPA Exam Content.
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