#CPA EXAM FREE STUDY MATERIALS CODE#
#CPA EXAM FREE STUDY MATERIALS PROFESSIONAL#

Independence and professional conduct and concepts relating to professional skepticism and professional judgment.According to the CPA Exam Blueprint, this area will test: Ethics, Professional Responsibilities, and General PrinciplesĮthics, Professional Responsibilities, and General Principles make up 15-25% of the AUD exam.

#CPA EXAM FREE STUDY MATERIALS CODE#

The first area tests a candidate’s understanding of professional ethics and responsibilities and the AICPA Code of Professional Conduct, and the other three areas test a candidate’s ability to perform auditing procedures, attestation engagements, and accounting services and review service engagements.

There are 4 main content areas tested on the AUD exam and each subject is tested to varying degrees. Mock exams that mirror the real AUD CPA exam will also help you feel more relaxed on exam day because you’ll be familiar with how the exam questions are presented. They will test your understanding, show you which areas you need to spend some more time on, and help you with your time management. Practice exams are essential in preparing you for the AUD exam. These instances could include special risks being identified, another auditor being involved in the engagement, disclosure of a change in accounting principle, or error corrections. And you will typically see these situations tested on the AUD exam. Understand Situations That Require Explanatory LanguageĪuditors are required to add explanatory language to audit reports when certain issues arise. Important audit opinions to understand are:

Review Types of Audit OpinionsĪudits require CPAs to provide an opinion, which is why a large portion of the AUD exam will test your understanding of different audit opinions. Shadowing an auditor is a good way to grasp the purpose of an audit and what all it encompasses. This will help you question why things are done the way they are and give you a deeper understanding of different auditing decisions. Because many of the questions on the AUD exam will be influenced by context, it’s important to understand the purpose of an audit.

Cpa exam free study materials