- ✎ Updated
- ➻ by Bryan Kesler, CPA
ABOUT THE AUTHOR:
Bryan Kesler, CPA is a CPA Practice Advisor Top 20 Under 40, Licensed Certified Public Accountant, and founder of Kesler CPA Review, Community and Mentorship Platform.
- ❯ CPA Exam Study Tips
AUD is the section candidates underestimate the most. It looks like "common sense" until you sit for it.
The trap: AUD is concept-heavy, not calculation-heavy. You cannot brute-force it with formulas. You need to understand the LOGIC behind audit procedures. Why does an auditor confirm receivables but observe inventory? Why does a qualified opinion differ from an adverse opinion? Those distinctions are the entire exam.
I've seen candidates crush FAR and then get blindsided by AUD because they expected more math and got more reading comprehension. The questions give you four answer choices that all sound "kind of right," and the difference between the correct answer and the second-best answer often comes down to a single word.
The good news: AUD rewards candidates who think in terms of "why does the auditor do this?" rather than memorizing steps. If you can internalize the audit flow from planning through reporting, the MCQs and sims start clicking. And unlike FAR, the content volume is more manageable once you understand the underlying framework.
Let me walk you through exactly how to study for AUD, what to prioritize, and how to avoid the mistakes that sink most candidates.
In This Guide
What Does AUD Actually Test?
Auditing and Attestation (AUD) is one of three Core sections every CPA candidate must pass. It tests your understanding of the full audit lifecycle: from accepting a client, through planning and risk assessment, to gathering evidence and issuing a report.
But AUD also goes beyond traditional audits. You'll be tested on compilations, reviews, preparations, agreed-upon procedures, attestation engagements, and ethics. Many candidates focus only on "audit" and get caught off guard by these non-audit engagement types.
The exam content is defined by the AICPA Blueprints and breaks down into four content areas:
| Content Area | Weight | Visual |
|---|---|---|
| I. Ethics, Professional Responsibilities & General Principles | 15-25% | |
| II. Assessing Risk & Developing a Planned Response | 25-35% | |
| III. Performing Further Procedures & Obtaining Evidence | 30-40% | |
| IV. Forming Conclusions & Reporting | 10-20% |
Source: AICPA CPA Exam Blueprints (2026). Weight ranges reflect the AICPA's published allocation for AUD.
Notice that Area III (audit evidence and procedures) carries the most weight. This is where most of your study time should go. But Area II (risk assessment) is the conceptual foundation for everything in Area III, so you can't skip ahead.
Terminology Matters: The AICPA uses very precise wording on AUD. A word like "reasonable" vs. "limited" assurance changes the entire answer. "Should" vs. "must" in professional standards can flip a question. Get comfortable with the exact vocabulary before you start grinding questions. If you're reading answer choices and they all look the same, your vocabulary isn't precise enough yet.
AUD covers 78 MCQs and 7 TBS, weighted 50/50. You get 4 hours plus a 15-minute standardized break after testlet 3 that does not count against your time. For a full breakdown of the exam format, see our AUD section on the CPA Exam Structure page.
AUD Pass Rate and Difficulty
The AUD pass rate in 2025 was approximately 48-50%, based on AICPA quarterly releases through Q3 2025. For context, that sits between FAR (~42-43%) and REG (~63%). AUD has gradually declined from a high of 53% in 2020 to 46% in 2024 under CPA Evolution, with a slight rebound to the 48-50% range in 2025.
What the numbers tell you: Roughly half of all candidates who sit for AUD fail on any given attempt. That is not because the content is impossibly hard. It is because AUD tests judgment, and many candidates study it like a content-heavy section (memorizing) instead of a concept-heavy section (understanding). If you study AUD the right way, you are already ahead of the majority.
Why do candidates struggle with AUD specifically? Three reasons:
First, AUD feels subjective. There is less "calculate X" and more "which procedure is most appropriate in this scenario." Candidates who excel at math but struggle with judgment-based questions find AUD harder than expected.
Second, AUD covers non-audit material that catches people off guard. SSARS engagements (compilations, reviews, preparations), SSAE engagements (agreed-upon procedures, examinations), and government auditing standards all show up. Many candidates focus only on "audits" and get blindsided by these questions.
Third, document review simulations are a different skill. These sims require you to read through audit reports, workpapers, or memos and identify errors, omissions, or inappropriate conclusions. You cannot prepare for these by doing MCQs alone. This is a format you need to practice specifically, and many candidates see it for the first time on exam day.
See the latest AUD pass rates »
How Long to Study for AUD
Most candidates need 300-400 total hours across all four CPA exam sections. AUD typically gets less time than FAR but more than most candidates expect. Plan for 80-120 hours if you are a first-time candidate. If you are retaking AUD and scored 60 or above, 50-80 hours is more realistic.
That translates to roughly 6-10 weeks at 12-18 hours per week. If you are working full-time, 8-10 weeks is a comfortable timeline that avoids burnout while keeping the material fresh.
If you are taking AUD right after FAR, you already have momentum. The transition is manageable because your study discipline is established, even though the content is completely different. Use that discipline. Do not take a long break between sections.
AUD Study Timeline Calculator
Estimate how many weeks you need based on your situation.
Best Study Order Within AUD
The order you study AUD topics matters more than most sections. AUD has a logical flow: planning leads to risk assessment, which drives evidence-gathering, which produces conclusions and reports. If you skip ahead, the later topics will not make sense.
The audit process flow (Week 1). Start with the big picture: engagement acceptance, planning, risk assessment, evidence, conclusions, and reporting. This is the skeleton that holds everything together. If you understand this sequence, every individual topic will fit into a mental framework.
Internal controls (Weeks 1-2). This is the foundation for risk assessment questions and integrates with IT audit concepts. On AUD, you need to understand how the auditor evaluates controls, not how the controls themselves work (that is more of a BAR/ISC topic).
Audit evidence and procedures (Weeks 2-5). This is the heaviest-weighted area at 30-40%, so give it the most time. Learn the types of evidence (inspection, observation, inquiry, confirmation, recalculation, reperformance, analytical procedures) and know which type applies to which assertion.
Ethics and professional responsibilities (throughout). Study these in parallel with other topics rather than as a single block. Ethics content is woven throughout all four blueprint areas, and questions pop up in every testlet.
SSARS/SSAE engagements (Weeks 5-7). Do NOT skip these. Compilations, reviews, preparations, and agreed-upon procedures each have distinct rules. Candidates routinely skip these because they seem niche. They show up on the exam.
Reporting and conclusions (Weeks 6-8). Know when the auditor issues qualified, adverse, disclaimer, and unmodified opinions. Know the difference between emphasis-of-matter and other-matter paragraphs. This is heavily tested and wraps up the entire audit flow.
Document review sim practice (start by Week 3-4). Do not save sims for the end. Start doing document review TBS by week 3 or 4. They require a different skill than MCQs and you need repetition to develop it.
Study Strategy for AUD
MCQ Volume
Aim for 1,000-2,000+ MCQs before sitting for AUD. That is fewer than FAR because AUD has narrower content, but the questions are more nuanced. Each MCQ on AUD is a mini case study where you need to pick the "most appropriate" answer from four plausible options.
Read every explanation, even on questions you get right. AUD questions frequently have 2-3 "close" answer choices. Understanding why the wrong answers are wrong is often more valuable than understanding why the right answer is right.
Document Review Sim Practice
Complete at least 30-40 document review TBS before exam day. These test a completely different skill: reading comprehension combined with audit knowledge. You will be given an audit report, a set of workpapers, or a client memo and asked to identify what is wrong, missing, or inappropriately stated. Many candidates encounter this format for the first time on exam day and lose significant points.
Build a Report Modifications Cheat Sheet
Know when the auditor issues qualified, adverse, disclaimer, and unmodified opinions. Know what triggers an emphasis-of-matter paragraph vs. an other-matter paragraph. Know the differences between a going concern modification and a scope limitation. Build yourself a one-page summary and review it every few days. This topic cluster gets tested disproportionately relative to its blueprint weight.
Audit Evidence Mnemonics
Find or create memory aids for the types of audit evidence: inspection, observation, inquiry, confirmation, recalculation, reperformance, and analytical procedures. Knowing which evidence type applies to which financial statement assertion is the core skill that Area III tests. Flash cards work well here.
Engagement Type Comparison Table
Understand the difference between audit, review, compilation, preparation, and agreed-upon procedures at a conceptual level. For each type, know: level of assurance provided, who performs it, what report is issued, and what procedures are required. A comparison table in your notes is worth more than re-reading the textbook three times.
Study Method: Follow the study loop: learn a topic, practice questions on that topic, review your mistakes, then repeat. The loop matters because you cannot "watch your way" to passing AUD. Passive lectures feel productive but they do not build exam skill. If you want more structure around this approach, check out my 21 CPA Exam Study Tips and Kesler's Adaptive Study Funnel Plan.
Best CPA Review Courses for AUD
Every major course covers AUD content. The differences come down to lecture style, question bank depth, and how well the course handles AUD's unique challenges (conceptual questions and document review sims). Here is how the top options stack up for AUD specifically.
Kesler CPA Review
Gamification keeps you engaged during AUD's conceptual study (which can feel dry). Mentorship helps calibrate whether your understanding is deep enough vs. surface-level recognition. 8,000+ unique MCQs. Built-in accountability system that prevents you from going quiet for two weeks and losing momentum.
$97/month or $997/year
Read Full Review »UWorld Roger CPA Review
Strong recommendation for AUD specifically. Roger Philipp's lecture style excels at explaining conceptual material, and shorter lectures (15-30 min) match AUD's topic structure well. Peter Olinto's audit explanations are highly regarded by candidates. 9,000+ MCQs across all sections. SmartPath predictive technology tells you when you're ready.
~$1,999-$2,299 (after discounts)
Read Full Review »Becker CPA Review
Solid question bank for AUD. SkillBuilder videos help with the document review sim format. Lectures are longer (40-60 min), which can be overkill for AUD's more digestible topics. Newt AI assistant provides 24/7 Q&A. The industry standard if your firm is paying.
~$2,399-$6,349+
Read Full Review »Gleim CPA Review
10,000+ MCQs means more exposure to unusual AUD scenarios. Good for candidates who want to see every possible question angle. The sheer volume helps build pattern recognition for AUD's nuanced answer choices. Lectures are less engaging than UWorld or Becker.
~$1,250-$3,499
Read Full Review »Surgent CPA Review
Adaptive tech works well for AUD because it can quickly zero in on the specific areas where you're weak (e.g., SSARS vs. SSAE). ReadySCORE gives a clear "ready or not" signal. Good value at a lower price point than Becker or UWorld.
~$800-$1,700
Read Full Review »NINJA CPA Review
Affordable MCQ supplement. AUD-specific audio lectures are useful for commuters who want to absorb audit concepts passively during a drive or workout. Works best paired with a primary course.
$67/month
Visit NINJA »For a full side-by-side breakdown, visit our Best CPA Review Courses page or the head-to-head comparison pages.
Common Mistakes on AUD
After working with thousands of CPA candidates, these are the AUD-specific mistakes I see over and over. Avoid them and you are already ahead of most people sitting for this section.
Memorizing audit steps instead of understanding WHY each step exists. AUD questions test judgment, not recall. The exam will change the scenario slightly from what you studied, and if you only memorized the steps, you will not be able to adapt. Ask yourself "why?" after every concept you learn.
Skipping SSARS and SSAE material. "It won't be on my exam" is the most common thing candidates say about compilations, reviews, and agreed-upon procedures. It will. These questions are not the majority of the exam, but they are easy points if you know them and lost points if you don't.
Not practicing document review simulations. These are unlike any other sim format. You read through an audit report or workpaper and identify errors. Standard MCQ practice does not prepare you for this. Dedicate time specifically to document review TBS.
Confusing the levels of assurance. Reasonable assurance (audit), limited assurance (review), no assurance (compilation). This distinction is tested constantly and in various forms. If you mix these up, you will miss questions across multiple blueprint areas.
Under-studying ethics and professional responsibilities. These seem like "soft" topics, but they are worth 15-25% of the exam. Independence rules, quality control standards, and the AICPA Code of Professional Conduct show up in standalone questions and within simulation scenarios.
Over-studying internal controls in isolation. Internal controls on AUD are about how the auditor evaluates controls, not how the controls themselves work. If you are spending hours learning about specific IT controls or business process controls, you may be studying ISC material, not AUD material.
Taking AUD before FAR with no audit work experience. AUD makes more sense after you have built the accounting foundation in FAR. If you do not understand financial statements, internal controls, and common transactions, audit procedures will feel abstract. The exception: if you work in audit, you already have real-world context that compensates.
Frequently Asked Questions About AUD
AUD is harder in a different way. FAR challenges you with volume and complexity of calculations. AUD challenges you with judgment and precise terminology. The 2025 pass rate for AUD was approximately 48-50%, compared to FAR at roughly 42-43%, so AUD is statistically easier to pass. But many candidates find it more frustrating because the questions feel subjective. If you are stronger at reading comprehension and logic than at calculations, AUD may actually feel easier for you.
Most candidates benefit from taking FAR first because it builds the accounting foundation that AUD references. Understanding financial statements, internal controls, and common transactions makes audit procedures more intuitive. That said, if you have audit work experience, starting with AUD can work because you already have real-world context for the material. See our CPA Exam Structure page for more on section ordering.
Aim for 1,000 to 2,000 or more MCQs before sitting for AUD. This is fewer than FAR because AUD has narrower content, but the questions require deeper analysis. Quality matters as much as quantity: read every explanation, even on questions you answer correctly, because AUD frequently tests the subtle differences between similar answer choices.
Document review simulations present you with audit workpapers, engagement letters, audit reports, or client memos. You must read through the documents and identify errors, omissions, or inappropriate conclusions. Unlike standard TBS, these test reading comprehension combined with audit knowledge. Practice at least 30 to 40 document review TBS before exam day because they require a skill set that standard MCQ practice does not build.
You need a 75 on the 0-to-99 scale. This is not a percentage. A 75 does not mean you answered 75% of questions correctly. The score is a weighted combination of your MCQ and TBS performance, adjusted for question difficulty. Harder questions count for more, and you can earn partial credit on task-based simulations. For more on scoring, see our exam day tips.
Your Next Step
AUD is absolutely passable. It is not the hardest section by the numbers, and once you understand the audit flow and commit to practicing document review sims, you will be ahead of most candidates.
Here is what to do right now:
If you don't have a CPA review course yet: Visit our Best CPA Review Courses page to find the right fit for your learning style and budget.
If you already have a course and need better study strategies: Read my 21 CPA Exam Study Tips and consider Kesler CPA Review for mentorship and accountability.
If you failed AUD and need to retake: Read my CPA Exam Failure Recovery Guide for the exact steps to bounce back.
If you want to understand the full exam structure first: Start with our CPA Exam Format, Sections & Content Guide.
ABOUT THE AUTHOR:
Bryan Kesler, CPA is the founder of Kesler CPA Review & Ultimate CPA Exam Guide which earned him a spot on CPA Practice Advisor's Top 20 Under 40.
He has helped thousands of CPA candidates pass the CPA exam since 2013. You can contact him via email bryan@cpaexamguide.com