100+ Free CPA AUD Practice Questions

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Question 1

Score: 0/0

Which AICPA framework is used to evaluate threats to a CPA's compliance with the Code of Professional Conduct?

Rules-based ethics framework

Conceptual framework approach (identify, evaluate, address threats)

Sarbanes-Oxley independence framework

Integrated risk control framework

to track

2026 Statistics

Key Facts: CPA AUD Exam

4 hours

Total exam time

AICPA

78 MCQ + 7 TBS

Question composition (5 testlets)

AICPA

Passing scaled score (0-99)

AICPA

~$359-$390

Section fee (varies by state)

NASBA / state boards

~45-50%

Cumulative AUD pass rate

AICPA quarterly publication

Prometric

Delivery (in-person test centers)

AICPA / NASBA

AUD is a 4-hour Core section of the CPA Exam delivered at Prometric. Candidates answer 78 multiple-choice questions and 7 task-based simulations across 5 testlets. A scaled score of 75 (out of 99) is required to pass; MCQs and TBSs each weight 50% of the score. Section fees run roughly $359-$390 plus state board fees. AUD historically has a 45-50% pass rate.

Sample CPA AUD Practice Questions

Try these sample questions to test your CPA AUD exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Which AICPA framework is used to evaluate threats to a CPA's compliance with the Code of Professional Conduct?

A.Rules-based ethics framework

B.Conceptual framework approach (identify, evaluate, address threats)

C.Sarbanes-Oxley independence framework

D.Integrated risk control framework

Explanation: The AICPA Code of Professional Conduct uses a conceptual framework approach in which the CPA identifies threats (self-review, advocacy, familiarity, self-interest, undue influence, management participation), evaluates their significance, and applies safeguards if threats are not at an acceptable level. This is contrasted with a purely rules-based model.

2Under the AICPA Independence Rule, a covered member's spouse owns 100 shares (immaterial) of an audit client's stock. What is the effect on independence?

A.Independence is unimpaired because the holding is immaterial

B.Independence is impaired regardless of materiality because direct financial interests of immediate family are attributed to the covered member

C.Independence is impaired only if the spouse is an officer of the client

D.Independence is unimpaired if the shares are held in a blind trust

Explanation: Under ET 1.240 (Financial Interests), a direct financial interest of an immediate family member (spouse, spousal equivalent, or dependent) is attributed to the covered member, and any direct financial interest impairs independence regardless of materiality. Indirect financial interests are assessed for materiality, but direct interests are not.

3Which body's independence rules are MOST stringent regarding the provision of non-audit services to public company audit clients?

A.AICPA

B.PCAOB and SEC

C.GAO Yellow Book

D.DOL ERISA rules

Explanation: For audits of SEC issuers, PCAOB and SEC independence rules are the most restrictive — Section 201 of Sarbanes-Oxley prohibits the auditor from providing nine specified non-audit services to audit clients (e.g., bookkeeping, internal audit outsourcing, financial information system design). The AICPA conceptual framework is generally less restrictive than the bright-line PCAOB/SEC prohibitions.

4Under SQMS No. 1, who has ultimate responsibility and accountability for the firm's system of quality management?

A.The engagement partner on each individual engagement

B.The firm's leadership (e.g., managing partner or CEO equivalent)

C.The firm's quality management monitoring team

D.The engagement quality reviewer

Explanation: SQMS No. 1 explicitly assigns ultimate responsibility and accountability for the firm's system of quality management to firm leadership — the individual or individuals at the top of the firm (often the CEO, managing partner, or governing board). Operational responsibility may be delegated, but ultimate accountability cannot.

5SQMS No. 2 addresses which specific aspect of a firm's quality management system?

A.Network firm information sharing

B.Engagement quality reviews (selection of reviewers, scope, and documentation)

C.Client acceptance and continuance

D.Monitoring and remediation

Explanation: SQMS No. 2, 'Engagement Quality Reviews,' establishes the auditor's responsibilities for designating and performing engagement quality reviews. It addresses reviewer eligibility, the nature, timing, and extent of the review, and documentation requirements. SQMS No. 1 covers the broader firm-wide quality management system.

6SAS 146 (effective December 15, 2025) primarily addresses:

A.Risk assessment procedures

B.Quality management at the engagement level (auditor's responsibilities for an audit engagement)

C.Group audits

D.Communicating Key Audit Matters

Explanation: SAS 146, 'Quality Management for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards,' replaces AU-C 220 and aligns engagement-level responsibilities with the firm-level SQMS framework. The engagement partner is responsible for managing and achieving quality on the engagement.

7Which of the following is a self-review threat to independence?

A.Auditor preparing financial statements that are then subject to the auditor's audit

B.Auditor advocating for the client in a tax dispute

C.Long-standing personal friendship between the auditor and the CFO

D.Pressure from the client to reduce audit fees

Explanation: Self-review threat arises when the auditor evaluates results of a previous service (e.g., bookkeeping or financial statement preparation) performed by the auditor or the firm. Advocacy threat is supporting client positions; familiarity is close personal relationship; undue influence is fee or other pressure.

8Under AICPA ET 1.295 (Nonattest Services), a CPA may perform bookkeeping services for an audit client only if:

A.The client accepts no responsibility for the services

B.Management designates a qualified individual to oversee the service, evaluate adequacy and results, and accept responsibility

C.The CPA limits the engagement to data entry only

D.An independent third party reviews the work

Explanation: Per ET 1.295, before performing nonattest services for an attest client, the auditor must establish that management has agreed to assume all management responsibilities, oversee the service, evaluate the adequacy and results, and accept responsibility for the resulting deliverables. Failure to obtain this agreement impairs independence.

9What is professional skepticism, as defined in AU-C 200?

A.An assumption that management is dishonest until proven otherwise

B.An attitude that includes a questioning mind, alertness to conditions that may indicate possible misstatement, and a critical assessment of evidence

C.A formal written checklist completed at year-end

D.Mandatory reliance on third-party confirmations

Explanation: AU-C 200 defines professional skepticism as 'an attitude that includes a questioning mind, being alert to conditions which may indicate possible misstatement due to error or fraud, and a critical assessment of audit evidence.' It is neutral — neither assumes honesty nor dishonesty. Skepticism is required throughout the audit.

10Under PCAOB rules, an auditor of a public company must rotate the lead engagement partner after how many consecutive years?

A.3 years

B.5 years (with a 5-year cooling-off period)

C.7 years

D.10 years

Explanation: Sarbanes-Oxley Section 203 and PCAOB Rule 3520-equivalent requirements mandate that the lead audit partner and concurring partner rotate off the engagement after 5 consecutive years and may not return for a 5-year cooling-off period. Other audit partners rotate after 7 years with a 2-year cooling-off period.

About the CPA AUD Exam

The Auditing and Attestation (AUD) section is one of three Core sections of the Uniform CPA Examination administered by the AICPA and NASBA. AUD tests entry-level CPA competencies in: ethics, professional responsibilities, and general principles; risk assessment and planning the audit; performing procedures and obtaining sufficient appropriate audit evidence; and forming conclusions and reporting. The 2026 blueprint reflects SAS 145 (revised AU-C 315 risk assessment), SAS 146 and SQMS Nos. 1 and 2 (effective December 15, 2025), and the revised AU-C 600 group audits standard.

Questions

85 scored questions

Time Limit

4 hours (78 MCQs + 7 TBSs across 5 testlets)

Passing Score

75 on a 0-99 scaled score

Exam Fee

~$359-$390 per section + state/NASBA fees (AICPA / NASBA / Prometric (in-person test centers))

CPA AUD Exam Content Outline

15-25%

Area I: Ethics, Professional Responsibilities, and General Principles

AICPA Code of Professional Conduct, conceptual framework approach, independence rules across regulators (AICPA, SEC, PCAOB, DOL/ERISA, GAO Yellow Book), terms of engagement (AU-C 210), professional skepticism and judgment, SQMS No. 1 (firm system of quality management), SQMS No. 2 (engagement quality reviews), SAS 146 (engagement-level quality management)

25-35%

Area II: Assessing Risk and Developing a Planned Response

Audit risk model (AR = IR x CR x DR), materiality and performance materiality, SAS 145 / AU-C 315 understanding the entity and its environment including IT general controls, COSO 2013 internal control framework (5 components, 17 principles), fraud risk under AU-C 240 (presumption of revenue recognition fraud, fraud triangle), planning, group audits under revised AU-C 600, using internal auditors (AU-C 610) and specialists (AU-C 620)

30-40%

Area III: Performing Further Procedures and Obtaining Evidence

Tests of controls vs. substantive procedures, AU-C 500 sufficient appropriate audit evidence, AU-C 530 audit sampling (attribute sampling for tests of controls; classical variables and MUS/PPS for substantive testing), AU-C 540 estimates and fair value, AU-C 505 external confirmations, AU-C 501 inventory and litigation, analytical procedures (AU-C 520), related parties (AU-C 550), going concern evidence (AU-C 570), subsequent events (AU-C 560), written representations (AU-C 580), audit documentation (AU-C 230)

10-20%

Area IV: Forming Conclusions and Reporting

AU-C 700 unmodified opinion, AU-C 705 modifications (qualified, adverse, disclaimer), AU-C 706 emphasis-of-matter and other-matter, AU-C 701 Key Audit Matters, PCAOB AS 3101 Critical Audit Matters, AU-C 570 going concern reporting, SSARS engagements under AR-C 60/70/80/90 (preparation, compilation, review), SSAE attestation engagements (examinations, reviews, agreed-upon procedures), SOC 1 and SOC 2 service organization reports, comparative statements

How to Pass the CPA AUD Exam

What You Need to Know

Passing score: 75 on a 0-99 scaled score
Exam length: 85 questions
Time limit: 4 hours (78 MCQs + 7 TBSs across 5 testlets)
Exam fee: ~$359-$390 per section + state/NASBA fees

Keys to Passing

Complete 500+ practice questions
Score 80%+ consistently before scheduling
Focus on highest-weighted sections
Use our AI tutor for tough concepts

CPA AUD Study Tips from Top Performers

1Memorize the AICPA Code conceptual framework: identify threats (self-review, advocacy, familiarity, self-interest, undue influence, management participation) and apply safeguards

2Drill independence rules across regulators — AICPA, SEC, PCAOB, DOL/ERISA, and GAO Yellow Book — they have meaningful differences

3Internalize the audit risk model AR = IR x CR x DR; expect numeric materiality and risk allocation TBS-style problems

4Learn COSO 2013 cold: 5 components (CRIME — Control Environment, Risk Assessment, Information & Communication, Monitoring, Existing Control Activities) and the 17 principles

5Master SAS 145 / AU-C 315 changes — significant classes of transactions, IT general controls, and inherent risk factors

6Be fluent in AU-C 530 sampling: attribute sampling for tests of controls, MUS/PPS for substantive tests of overstatement, and the relationship between sample size, tolerable rate, and risk of incorrect acceptance

7Memorize the AU-C 700 series report decision tree — material vs. pervasive determines qualified vs. adverse vs. disclaimer

8Know the SSARS hierarchy AR-C 60/70/80/90 and the level of assurance for each: preparation (none), compilation (none), review (limited/negative)

Frequently Asked Questions

Who can sit for the CPA AUD exam?

Eligibility is set by the candidate's state board of accountancy. Most states require a bachelor's degree (often 120 semester hours to sit, 150 to license) with specified accounting and business credit hours. After the state board approves the application, NASBA issues a Notice to Schedule (NTS) and the candidate schedules AUD at a Prometric test center.

What is the format of the CPA AUD exam?

AUD is a 4-hour exam with 5 testlets: two MCQ testlets of 39 questions each (78 MCQs total) and three TBS testlets containing 7 task-based simulations. Of the 78 MCQs, 12 are unscored pretest items. Of the 7 TBSs, 1 is pretest. MCQs and TBSs each contribute 50% of the scaled score.

What is the passing score?

75 on a 0-99 scaled score. The score is not a raw percentage — it is computed by AICPA's psychometric model that accounts for question difficulty. Most AUD candidates target ~80% on practice MCQs to be confident of clearing 75 on the live exam.

What 2026 standards changes are tested on AUD?

Major 2026-eligible updates include SAS 145 (revised AU-C 315 on understanding the entity and assessing risks of material misstatement), SQMS No. 1 (firm-level quality management) and SQMS No. 2 (engagement quality reviews), SAS 146 (engagement-level quality management replacing AU-C 220), and revisions to AU-C 600 on group audits — all of which became effective December 15, 2025.

Are KAMs and CAMs both tested on AUD?

Yes. AU-C 701 governs Key Audit Matters communicated when expressly engaged for AICPA audits; PCAOB AS 3101 requires Critical Audit Matters in audit reports of public companies. AUD candidates must distinguish the two frameworks, the determination criteria, and how each is reported in the auditor's report.

How is AUD scored and how should I prepare?

Plan for 100-150 hours of focused study using a major review provider (Becker, UWorld, Surgent, Gleim). Build mastery in Area III (audit evidence and procedures, the largest area) and Area II (risk assessment), and sit only after consistently scoring 75-80%+ on full-length practice exams. Take the optional 15-minute break after testlet 3 to reset before TBSs.