CPA AUD: Specific matters, misstatements, representations and subsequent events
Blueprint III.E–III.H · Area III, Performing Further Procedures and Obtaining Evidence · 30–40% of AUD
Ten AUD questions on specific matters, misstatements, representations and subsequent events, untimed, with a reason for every answer option.
Or take the full AUD mock examWhich procedure is most likely to identify related party transactions not disclosed by management?
Specific matters, misstatements, representations and subsequent events on CPA AUD
The rest of Area III covers specific matters that need special consideration, such as estimates, related parties, going concern, litigation and fair value, plus misstatements, written representations and subsequent events.
- Blueprint groups
- III.E–III.H
- Share of the section
- Area III, Performing Further Procedures and Obtaining Evidence: 30–40%
- Our drill
- 10 questions from 14 on this topic, untimed, with a reason for every option; one free attempt, unlimited with a pass
What to know
- Going concern is evaluated for one year after the date the statements are issued or available to be issued under U.S. GAAP (AU-C 570).
- With substantial doubt and adequate disclosure, the opinion is unmodified with a separate going concern section (AU-C 570.25).
- A lawyer's refusal to respond to an inquiry letter is a scope limitation (AU-C 501.25).
- Management's written representations are dated as of the auditor's report date; refusal to give the required ones leads to a disclaimer or withdrawal (AU-C 580).
- Subsequent events procedures run through the report date; facts discovered after release are discussed with management to decide whether revision is needed (AU-C 560).
- An omitted procedure found after the report date is assessed for its effect on the auditor's ability to support the opinion (AU-C 585).
Test yourself on specific matters, misstatements, representations and subsequent events
Ten AUD questions on specific matters, misstatements, representations and subsequent events, untimed, with a reason for every answer option.
Or take the full AUD mock examCommon questions
How much of the AUD section is specific matters, misstatements, representations and subsequent events?
It sits in Blueprint Area III (III.E–III.H). 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
- Audit reportsdrill
- 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.