Most Tested Topics on CPA AUD Exam

AUD Content Specification Outline

Hello future CPAs. It’s great to see you again! Word on the street is that you are interested in finding out about the most tested topics on CPA AUD Exam 🙂 Well you are in luck. Today we are going to do just that. We are going to discuss the most tested topics on CPA AUD Exam. To get started, it is important to get some information from the test makers themselves, the AICPA. The AICPA has released its Content Specification Outline for the CPA Exam. If you are unfamiliar with the Content Specification Outline, it essentially breaks up each section of the CPA Exam by area of study and the associated weight. Below, you can find the Content Specification Outline for AUD. Analyze the table. Get a good understanding of what is on AUD. For some tips about how to succeed on AUD, check out these AUD Exam Tips.

Content Specification Outline

Effective Date: January 1, 2016

Auditing and Attestation (AUD)



Auditing and Attestation: Engagement Acceptance and Understanding the Assignment 12% – 16%


Auditing and Attestation: Understanding the Entity and Its Environment (including

Internal Control)

16% – 20%
Auditing and Attestation: Performing Audit Procedures and Evaluating Evidence 16% – 20%
Auditing and Attestation: Evaluating Audit Findings, Communications, and Reporting 16% – 20%
Accounting and Review Services Engagements 12% – 16%
Professional Responsibilities 16% – 20%


Most Tested Topics on CPA AUD Exam

AUD is fairly evenly distributed across its various areas in the Content Specification Outline. As a result, there are multiple areas that are highly tested. Fortunately, you will not have to be dodging any airborne cows 🙂 However, to do well on AUD, you should have an excellent understanding of the following areas: Understanding the Entity and Its Environment (including Internal Control); Performing Audit Procedures and Evaluating Evidence; Evaluating Audit Findings, Communications, and Reporting; and Professional Responsibilities. Combined these areas can make up to 80% of your exam. For you future auditors, that may be material 🙂

Some of the major groups of study within these areas include but are not limited to the following: Determine and Document Materiality; Consideration of Fraud; Perform and Document Risk Assessment Procedures; Consider Internal Control; Assess and Document the Risk of Material Misstatements; Develop Overall Responses to Risks; Perform Audit Procedures Responsive to Risks of Material Misstatement; Perform Overall Analytical Procedures; Evaluate the Sufficiency and Appropriateness of Audit Evidence and Document Engagement Conclusions; Evaluate Whether Financial Statements are Free of Material Misstatements; and Ethics and Independence.

Although the list above is not an exhaustive list of the groups of topics covered on AUD, it provides an overview of some of the more important topics that you can expect to see. Your Audit, Advanced Audit, Accounting Information Systems, and Fraud courses should cover most of the material above. However, if you really want to maximize your score, study, study, study the Professional Responsibilities content area. Most likely you will find this area to be relatively easy, and it is extremely important to understand for your career ahead. By grasping these topics, especially the Professional Responsibilities content area, you should be able to shave valuable time off your multiple choice portion with confidence. As always, remember to breathe.

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