- Course type: Self-paced
- Available Lessons: 66
- Average Lesson Length: 8 min
- New lessons are still being added
Watch a preview:chapter 1 / lesson 1Issuer & Nonissuer Audits: Definition, Scope & Objectives
Course SummaryThis self-paced study guide is designed to help you pass the Auditing & Attestation (AUD) section of the Uniform CPA Exam. Through video lessons and quizzes, you'll master key elements of the auditing process, including procedures, ethics, and risk assessment.
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15 chapters in CPA Subtest I - Auditing & Attestation (AUD): Study Guide & Practice
Course Practice TestCheck your knowledge of this course with a 50-question practice test.
- Comprehensive test covering all topics
- Detailed video explanations for wrong answers
|Course Progress||Best Score|
|Lesson 1 - Using Specialist Work in Audit & Non-Audit Engagements||Take Quiz|
About This Course
Auditing & Attestation (AUD) is one of four sections of the Uniform CPA Exam, which is required by all 50 states to apply for a certified public accountant (CPA) license. This study guide covers all of the content in the AUD section, from procedures to ethics, and includes effective tools to refine your knowledge of professional conduct in auditing. You can customize this self-paced course to your review and scheduling needs.
Syllabus & Course Information
This course is designed to prepare you for the Auditing and Attestation CPA Exam section, covering all of the topics outlined in the official test materials provided by the American Institute of Certified Public Accountants (AICPA). Our professional instructors created this comprehensive course to help you master these objectives. Some of the topics covered in this course are listed below:
- Differentiating between various types of audit and non-audit engagements
- Ethics, independence and professional conduct in auditing
- Terms and documentations for audit and non-audit engagements
- Communications and engagement for audit and non-audit engagements
- Auditing and evaluating entities
- Risk assessment for audits
- Understanding the use of materiality in auditing
- Using auditing resources in audit and non-audit engagements
- Evidence investigations and sampling in audit and non-audit engagements
- Analytical procedures in audit and non-audit engagements
- Special considerations for audit and non-audit engagements
- Misstatements and internal control deficiencies
- Subsequent events and facts in audit and non-audit engagements
- Audit engagement reports
- Attestation engagement reports
- Compiling reports for audit and non-audit engagements
- Special reporting considerations
This course is made up of 17 chapters that cover all of the topics in the Auditing and Attestation CPA Exam section. In addition to self-paced lessons and a comprehensive test at the end of each chapter, you will have access to subject matter experts through our Dashboard.
CPA Subtest I - Auditing & Attestation (AUD) Exam Information
- Number of Questions: 72
- Question Type: Multiple-choice and task-based simulations
- Time Limit: 4 Hours
- Exam Cost: $208.40 ($833.60 combined for all CPA subtests)
CPA Subtest I - Auditing & Attestation (AUD) Exam Breakdown
|CPA Subtest I - Auditing & Attestation (AUD) Exam Concept||Percentage of the CPA Subtest I - Auditing & Attestation (AUD) Exam||Approximate Number of Questions|
|Knowledge of Ethics, Professional Responsibilities and General Principles||15-20%||11-15|
|Assessing Risk and Developing a Planned Response||20-30%||14-22|
|Performing Further Procedures and Obtaining Evidence||30-40%||22-29|
|Forming Conclusions and Reporting||15-25%||11-18|
Preparing and Registering for the CPA Subtest I - Auditing & Attestation (AUD) Exam
Each state and jurisdiction has a unique set of requirements to take the Auditing & Attestation (AUD) CPA Exam section, so be sure to check with your location. Most state boards of accountancy require a minimum of a bachelor's degree in accounting and 150 credit hours of coursework. Once you have met the requirements for your specific location, you can register for the CPA exam through the NASBA CPA Examination Services or your State Board of Accountancy.
We highly recommend taking our study guide course in advance of registration. Our comprehensive video lessons and practice assessments will prepare you for the conceptual questions on this exam.
The Auditing & Attestation (AUD) Exam is a registered trademark of the American Institute of Certified Public Accountants (AICPA), which is not affiliated with Study.com.
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