CPA AUD with Musa Shaikh

AUD – Auditing and Attestation is one of the three compulsory Core sections of the Uniform CPA Examination.

Yes. Every CPA candidate must pass:

• AUD
• FAR
• REG

plus one Discipline:

• BAR
• ISC
• or TCP.

AUD stands for Auditing and Attestation.

The current AUD Blueprint covers four main areas:

• Ethics, Professional Responsibilities and General Principles – 15% to 25%
• Assessing Risk and Developing a Planned Response – 25% to 35%
• Performing Further Procedures and Obtaining Evidence – 30% to 40%
• Forming Conclusions and Reporting – 10% to 20%

The AUD examination is four hours.

Candidates complete:

• 78 Multiple-Choice Questions
• 7 Task-Based Simulations

AUD contains:

• Testlet 1 – 39 MCQs
• Testlet 2 – 39 MCQs

followed by three TBS testlets.

There are 7 TBSs.

Candidates need a minimum scaled score of 75.

No. The CPA Exam uses scaled scoring, so 75 does not mean exactly 75% of the questions were answered correctly.

AUD can be challenging because it requires strong conceptual understanding together with professional judgement.

Candidates must frequently distinguish between several plausible answers and determine the response most consistent with auditing standards.

Performing Further Procedures and Obtaining Evidence is the largest content area, representing approximately 30% to 40% of the examination.

Yes. AUD explicitly assesses higher-level skills including Analysis and Evaluation.

Yes. Internal controls are a significant part of audit planning, risk assessment and evidence gathering.

Yes. Candidates must understand different audit opinions and reporting requirements.

Yes. Ethics, independence and professional responsibilities form an important part of the examination.

Yes. Candidates must understand auditor responsibilities relating to fraud risks, including fraudulent financial reporting and misappropriation of assets.

AUD includes SOC 1 considerations as they affect the audit of user-entity financial statements. More extensive SOC engagement content is covered within the ISC Discipline.

TBSs require candidates to apply audit knowledge to realistic professional situations using exhibits, working papers, controls, evidence and other engagement information.

Yes. CPA candidates can generally choose the order in which they sit their sections, subject to eligibility requirements.

Candidates with weaker financial accounting knowledge may benefit from completing FAR first because auditors need to understand the financial statements they are auditing.

However, candidates with strong audit experience may prefer to begin with AUD.

Yes. ACCA-qualified professionals may already have substantial audit knowledge, although CPA AUD requires familiarity with the specific U.S. professional standards and examination approach.

Yes. Internal auditors can benefit significantly from AUD preparation, particularly in risk assessment, internal controls, evidence, professional judgement and reporting.

Eligible international CPA candidates can currently sit the CPA Exam in the United Arab Emirates, subject to jurisdictional eligibility and Prometric availability.

Yes. Saudi Arabia is an international CPA Exam testing market, subject to eligibility and scheduling availability.

International CPA Exam testing is available in England and Scotland, subject to applicable requirements.

CPA AUD preparation covers the complete syllabus through instructor-led lectures on ethics, independence, risk assessment, internal controls, audit procedures, evidence, and reporting, supported by MCQs, Task-Based Simulations, exam techniques, revision, mock examinations, and performance feedback.

No. Berkeley provides CPA AUD exam preparation and an applicable course completion certificate. To become a licensed CPA, candidates must pass all required CPA Exam sections and meet the licensing requirements of their selected U.S. jurisdiction.