CPA AUD: Evidence, audit procedures and sampling
Blueprint III.A–III.D · Area III, Performing Further Procedures and Obtaining Evidence · 30–40% of AUD
Ten AUD questions on evidence, audit procedures and sampling, untimed, with a reason for every answer option.
Or take the full AUD mock examIn an attributes sample for a test of controls, the upper deviation limit is 8% and the tolerable rate of deviation is 6%. What should the auditor conclude?
Evidence, audit procedures and sampling on CPA AUD
Area III of AUD (30–40%) covers performing further procedures: the reliability of data and information, sufficient appropriate evidence, sampling, and substantive procedures for each account.
- Blueprint groups
- III.A–III.D
- Share of the section
- Area III, Performing Further Procedures and Obtaining Evidence: 30–40%
- Our drill
- 10 questions from 15 on this topic, untimed, with a reason for every option; one free attempt, unlimited with a pass
What to know
- Evidence obtained directly from independent external sources is more reliable than evidence generated internally (AU-C 500.A31).
- Tracing from source documents to records tests completeness; vouching from records to source documents tests occurrence or existence.
- Information produced by the entity must be evaluated for accuracy and completeness before it is used as evidence (AU-C 500.09).
- Sample size rises with lower acceptable risk and higher expected misstatement, and falls with higher tolerable misstatement (AU-C 530).
- In attributes sampling, if the upper deviation limit exceeds the tolerable rate, the control does not support the planned reliance.
- Monetary unit sampling selects dollars, so it favors large items and cannot select zero balances.
Test yourself on evidence, audit procedures and sampling
Ten AUD questions on evidence, audit procedures and sampling, untimed, with a reason for every answer option.
Or take the full AUD mock examCommon questions
How much of the AUD section is evidence, audit procedures and sampling?
It sits in Blueprint Area III (III.A–III.D). 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
- Specific matters, misstatements, representations and subsequent eventsdrill
- 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.