Here’s a breakdown of the content area allocations and weights for the AUD exam. This means that you should answer as many as possible even if you think you are just guessing. Simulations are graded positively meaning that wrong answers don’t count against your score. It is speculated that partial credit can be awarded for TBSs if it is non-research. As mentioned before, MCQs values differ based on their difficulty on a numerical basis for correct answers. The MCQs and the TBSs are weighted equally. A simulation commonly calls for candidates to complete up to 7 audit engagement tasks using information provided. I would also recommend about two hours for the simulations in total. This gives you about 106 seconds for each multiple-choice question. I’d suggest about 35-45 minutes be allocated to answers the multiple-choice questions in each testlet and 15-25 minutes be allocated to reviewing MCQ answers for each testlet. Thus, you have to properly allocate your own time. No one section or testlet has a time requirement on it. You have a total of four hours to complete the entire exam. The work tab has a gradable response, while the informational tab has things like directions, resources, and authoritative literature that aids in solving the simulation. Each task-based simulation may have 2 tabs: informational and work. Seven of them are operational and 1 a pretest simulation. There are 8 task-based simulations in total.
Make sure you review your questions and answers before you submit each testlet after it’s submitted, it’s gone. They don’t count against you.ĪUD CPA Tip: Once an MCQ testlet is submitted, it can’t be reopened or reviewed. This means 12 of the questions are there simply because the AICPA is testing whether they should include them on future exams. One correctly answered and difficult question is worth more than several correctly answered and easy questions.Ħ0 of the 72 multiple-choice questions are operational while the remaining 12 are pretest. Thus, it’s much better to get more difficult questions in the second testlet because you need to get less of them right in order to pass the exam. Each question’s value depends on the difficulty, with the most difficult questions having the most value. Each testlet contains 36 questions, making a total of 72. The multiple-choice questions are divided into 2 testlets. Section Structure AUD Exam SectionĪUD CPA Tip: Questions within each testlet don’t have to be answered in order however, the testlets must be given in the order stated above. Lastly, you will have two more testlets containing 3 task-based simulations each. After this section, you will be allowed to take an option 15-minute break that doesn’t count against the 4-hour time frame. If you perform poorly, it will move to easier questions.Īfter both MCQ sections are finished, there will be a third testlet comprised of 2 task-based simulations. If you perform well, the second testlet will move from moderate to more difficult questions. The second testlet changes depending on your performance in the first testlet. The first testlet is always moderate or medium difficulty to gauge your understanding of the topics. The AUD exam begins with 2 multiple-choice question testlets containing 36 multiple-choice questions each. Reaching a Conclusion and Compliant Reporting: 15%-25% asking questions about engagements for both auditing and attestation, reviewing service engagements. Performing Procedures and Obtaining Evidence: 30%-40% – involves the importance of independence, evidence, and sampling techniques.
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Professional Responsibilities, Standards, and Fundamental Principles: 15%-25% – consists of going over accepted conduct, requirements for documentation, internal control, the nature and scope of engagements, and communication with other parties.Īssessing Risk and Developing Planned Processes: 20%-30% – covering topics like how to analyze different environments, preparing for an engagement, learning about the entity in question, and identifying the risk/value associated with misstatements. There also is no individual time restraints on each individual testlet. What is the AUD CPA Exam Section? How Long is the AUD CPA Exam?ĪUD is a 4-hour exam, but you don’t have to use all of the time allocated. 5.Gleim CPA Review Course Most Task-Based Simulations.4.UWorld Roger CPA Review Courses Best for Engaging Video Lectures.Wiley CPAExcel Review Course Best Instructor Support 2.Surgent CPA Prep Course Best Technology + Save $1,100.1.Becker CPA Review Course Endorsed by Big 4 Accounting Firms.