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VERIFIED EXAM

AICPA-AUD Study Guide and Practice Test

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Updated Jan 19, 2026

Accountant AICPA-AUD Exam Specifications

Exam Code:
AICPA-AUD
Exam Name:
AICPA Auditing and Attestation (AUD)
Provider:
Accountant
Time:
240 min
Passing Percentage:
75%
Version:
6.0

Question Types with Explanations

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100 Questions with Answers

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Beginner Guide to Auditing and Attestation Topics

Auditing and Attestation covers why audits matter, how they differ from other assurance services, and the complete process from planning to reporting. It also trains you to gather evidence from documents, records, interviews, and observations, assess materiality and risk of misstatement, evaluate internal controls, uphold independence and ethics, interpret the audit opinion, and organize work to respond to information requests.

What You’ll Learn

  • What an audit is and why it matters to users of financial information
  • Distinguishing different services: audits, reviews, and other assurance tasks
  • Overview of the audit process from planning to reporting
  • Collecting evidence: documents, records, interviews, and observations
  • Understanding materiality and assessing risk of misstatement
  • Explaining the role of internal controls and how they affect reliability
  • Upholding independence and ethical standards in audit work
  • Interpreting the audit opinion and what it means for stakeholders
  • Preparing for an audit: organizing records and responding to requests

How Our Preparation Materials Work

Our comprehensive study resources are built by certified professionals and regularly updated to match the current exam blueprint. Each question in our practice tests mirrors the format, difficulty level, and topic distribution you'll encounter on exam day. The explanations provided with every answer help reinforce your understanding and fill knowledge gaps efficiently. Whether you prefer studying on the go with our mobile-friendly web platform, reviewing printed materials during your commute, or practicing in a dedicated desktop environment, our multi-format approach ensures you can learn whenever and wherever suits you best.

Real Exam Simulation Experience

Our practice test engine replicates the actual testing environment, including time constraints, question types, and scoring mechanisms. This familiarity reduces exam-day anxiety and helps you develop effective time management strategies. Track your performance across multiple attempts to identify weak areas and measure your improvement over time. Thousands of professionals have successfully passed their certification exams using ExamsIndex materials. Our question bank is continuously refined based on candidate feedback and exam updates, ensuring you're studying the most relevant and accurate content available.

Start Your Certification Journey Today

Investing in quality preparation materials is investing in your professional future. The AICPA Auditing and Attestation (AUD) certification from Accountant validates your expertise, enhances your resume, and opens doors to better career opportunities and higher earning potential. With ExamsIndex, you're not just preparing for an exam; you're building the foundation for long-term career success. Browse our free demo to experience the quality firsthand, then choose the package that fits your needs and budget. Join our community of certified professionals who trusted ExamsIndex for their AICPA-AUD exam preparation.

Customer Reviews

S
Scarlett Baker
Jan 19, 2026

This website really helped me in understanding tough concepts before the exam. Will surely use it again.