CPA AUD Practice Exam
Auditing and Attestation is a Core section: 78 multiple-choice questions and 7 task-based simulations in four hours, half the score each. It is the only section that tests evaluation-level skills.
78 multiple-choice questions and 7 task-based simulations in 4 hours and 5 testlets, scored by Blueprint area with a reason for every answer.
Or start with a free 10-question drill- 102 original AUD questions with a reason for every option
- 7 task-based simulations with exhibits and part-by-part scoring
- 11 free drills: every Blueprint topic, a mixed set and a simulation set
Comparative statements are presented. The prior year was audited by a predecessor whose report is not reissued. How does the current auditor's report address this?
CPA AUD exam format
Auditing and Attestation (AUD), a Core section every candidate takes, under the AICPA CPA Exam Blueprints effective January 1, 2027.
- Format
- 78 multiple-choice questions and 7 task-based simulations in 5 testlets (39 MCQ, 39 MCQ, then 2, 3 and 2 TBS)
- Time
- 4 hours
- Score weighting
- Multiple-choice 50%, task-based simulations 50%
- Content areas
- I Ethics and general principles 15–25% · II Assessing risk 25–35% · III Further procedures and evidence 30–40% · IV Conclusions and reporting 10–20%
- Skill levels
- Remembering and understanding 30–40%, application 30–40%, analysis 15–25%, evaluation 5–15%
- Passing score
- A scaled score of 75 on a 0–99 scale. The scaled score is not a percentage of questions answered correctly
- When you can test
- Core sections test year-round on the current platform. From July 12, 2027 the CPA Exam moves to a new delivery platform with quarterly windows (July 12–September 30, October 1–December 15)
- Fee
- US$268.59 per section exam fee in NASBA-served jurisdictions (as of July 4, 2026), plus your board’s application or registration fees
What’s on CPA AUD
The Blueprint content areas, split into the topics you study. Our full mock draws each area’s multiple-choice questions at the middle of its range. Every topic has a study guide and a free ten-question drill.
What AUD tests
- Ethics and independence under the AICPA Code, SEC and PCAOB rules, GAO and Department of Labor requirements, plus engagement terms, documentation, communications and quality management.
- Risk assessment under SAS 145: understanding the entity and its controls, materiality, fraud risk and responses.
- Evidence: the reliability of data, sampling, substantive procedures, specific matters such as estimates and going concern, and completion procedures.
- Reports on audits, attestation engagements, reviews, compilations and compliance audits. PCAOB QC 1000 is eligible for testing from January 1, 2027, apart from the PCAOB’s September 2026 amendments.
Take a full AUD mock under the real clock
78 multiple-choice questions and 7 task-based simulations in 4 hours and 5 testlets, scored by Blueprint area with a reason for every answer.
Or start with a free 10-question drillCommon questions
How many questions are on CPA AUD?
78 multiple-choice questions and 7 task-based simulations in five testlets, with four hours of testing time.
How is AUD scored?
Multiple-choice questions and simulations each count for 50%. Scores run from 0 to 99 and 75 passes.
What changed on AUD for 2027?
The 2027 Blueprints clarify examples in Area III (reliability of data, sufficient appropriate evidence, sampling and investments in securities). QC 1000 becomes eligible for testing on January 1, 2027.
Which standards does AUD use?
AICPA auditing, attestation and SSARS standards for nonissuers, PCAOB standards for issuers, Government Auditing Standards, the Uniform Guidance for single audits and the AICPA Code of Professional Conduct.
Can I take AUD any time?
Yes, until the platform change. Core sections test year-round on the current platform. From July 12, 2027 the CPA Exam moves to a new delivery platform with quarterly windows (July 12–September 30, October 1–December 15).
Ready for exam day?
78 multiple-choice questions and 7 task-based simulations in 4 hours and 5 testlets, scored by Blueprint area with a reason for every answer.
Or start with a free 10-question drillAll six CPA Exam sections
Pass the three Core sections and one Discipline section. One CPA pass covers every full mock and unlimited drills for all six. CPA Exam overview
Core: everyone takes all three
Exam format, weights, fees and testing windows checked November 2026: AICPA: Learn what is tested on the CPA Exam (Blueprints effective January 1, 2027) · AICPA: CPA Exam score release and testing windows · NASBA: CPA Exam FAQ · Virginia Board of Accountancy: CPA Exam fees.
Original independent practice questions and simulations written to the AICPA CPA Exam Blueprints. Not affiliated with or endorsed by the AICPA or NASBA. Uniform CPA Examination is a registered trademark of the AICPA.