CPA AUD: Audit reports
Blueprint IV.A, IV.E · Area IV, Forming Conclusions and Reporting · 10–20% of AUD
Ten AUD questions on audit reports, untimed, with a reason for every answer option.
Or take the full AUD mock examThe auditor finds a material misstatement in inventory that management will not correct; its effect is material but not pervasive. What opinion should be issued?
Audit reports on CPA AUD
Area IV of AUD (10–20%) covers forming conclusions and reporting: unmodified and modified opinions, emphasis-of-matter and other-matter paragraphs, critical audit matters, other information and supplementary information.
- Blueprint groups
- IV.A, IV.E
- Share of the section
- Area IV, Forming Conclusions and Reporting: 10–20%
- Our drill
- 10 questions from 11 on this topic, untimed, with a reason for every option; one free attempt, unlimited with a pass
What to know
- The nonissuer report starts with the Opinion section, followed by Basis for Opinion (AU-C 700).
- Material but not pervasive misstatement → qualified; material and pervasive → adverse (AU-C 705).
- Inability to obtain evidence: material but not pervasive → qualified; material and pervasive → disclaimer (AU-C 705).
- Emphasis-of-matter paragraphs refer to matters properly presented or disclosed; other-matter paragraphs refer to matters not presented (AU-C 706).
- A justified, material change in accounting principle requires an emphasis-of-matter paragraph (AU-C 708.08).
- Critical audit matters in PCAOB reports involve especially challenging, subjective or complex auditor judgment (AS 3101.11).
Test yourself on audit reports
Ten AUD questions on audit reports, untimed, with a reason for every answer option.
Or take the full AUD mock examCommon questions
How much of the AUD section is audit reports?
It sits in Blueprint Area IV (IV.A, IV.E). The AICPA weights whole areas, not single topics; see the area’s range on the AUD page. Our 78-question mock draws each area at the middle of its range.
Are these real AUD questions?
No. The AICPA does not release live exam questions. These are original practice questions written to the published 2027 CPA Exam Blueprints, with a reason for every answer option and the standard or code section behind the key.
More AUD topics
- Ethics, independence and professional skepticismdrill
- Engagement terms, documentation, communications and quality managementdrill
- Planning, understanding the entity and materialitydrill
- Internal control and ITdrill
- Risk of material misstatement and frauddrill
- Evidence, audit procedures and samplingdrill
- Specific matters, misstatements, representations and subsequent eventsdrill
- Attestation, review, compilation and compliance reportsdrill
AUD full mock exam: 4 hours, 5 testletsAUD task-based simulations
Blueprint and exam facts 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 written to the AICPA CPA Exam Blueprints. Not affiliated with or endorsed by the AICPA or NASBA.