CPA AUD: Attestation, review, compilation and compliance reports
Blueprint IV.B, IV.C, IV.D · Area IV, Forming Conclusions and Reporting · 10–20% of AUD
Ten AUD questions on attestation, review, compilation and compliance reports, untimed, with a reason for every answer option.
Or take the full AUD mock examIn an engagement to prepare financial statements under AR-C 70, the accountant
Attestation, review, compilation and compliance reports on CPA AUD
AUD also tests reports on attestation engagements, accounting and review services and compliance audits: examinations, reviews, agreed-upon procedures, compilations, preparations and Single Audits.
- Blueprint groups
- IV.B, IV.C, IV.D
- Share of the section
- Area IV, Forming Conclusions and Reporting: 10–20%
- Our drill
- 10 questions from 10 on this topic, untimed, with a reason for every option; one free attempt, unlimited with a pass
What to know
- Examinations give reasonable assurance and an opinion; reviews give limited assurance and a conclusion; agreed-upon procedures report findings only (AT-C 205, 210, 215).
- SSARS reviews rely mainly on inquiry and analytical procedures and require independence (AR-C 90).
- Compilations may be performed without independence if the report discloses the lack of independence (AR-C 80).
- Preparation engagements need no report; each page states that no assurance is provided (AR-C 70).
- Prospective financial information may be examined, compiled or subjected to agreed-upon procedures, but not reviewed.
- In a Single Audit, the auditor gives an opinion on compliance for each major program (2 CFR 200.515).
Test yourself on attestation, review, compilation and compliance reports
Ten AUD questions on attestation, review, compilation and compliance reports, untimed, with a reason for every answer option.
Or take the full AUD mock examCommon questions
How much of the AUD section is attestation, review, compilation and compliance reports?
It sits in Blueprint Area IV (IV.B, IV.C, IV.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
- Evidence, audit procedures and samplingdrill
- Specific matters, misstatements, representations and subsequent eventsdrill
- Audit 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.