Like the other four sections of CPA, AUD has expansive, unique topics. There is no shortcut to pass your AUD CPA exam. Once you understand the exam format, the next thing to keep in mind is the time allocation for each question or testlet, so you study and prepare accordingly. So, you will have to prepare thoroughly for a total of 80 questions covering all the content areas of the entire AUD course if you want to pass the exam. Three out of the five testlets cover a total of 8 TBS, 1 of which is a pretest question. They can contain research questions, filing forms, generating reports, financial statements, journal entries, or applying auditing procedures. The simulations are designed to test the conceptual knowledge of the candidate. Task-Based Simulations – TBSS are practical questions, and unlike the MCQs, the candidate has to write or “type-in” the answers. Out of these, 12 are the pretest MCQs, and 60 of them are the operational MCQs. There are two MCQ testlets in the exam, each containing 36 questions, a total of 72. Multiple Choice Questions – MCQs, as the name suggests, have multiple options listed for a question, out of which only one is correct. No, do not think of getting the pretest questions wrong to get easy questions in the actual exam – it would be a mistake.īecause difficult questions help you score more. They provide statistical and analytical data on the candidate’s ability and determine the difficulty level for the actual exam. The pretest questions, however, do not contribute to the exam score. These questions can be operational, the ones that you will have to attempt in the actual exam or pretest, the ones that you will have to attempt just before the actual exam begins. Furthermore, the testlets contain two types of exam questions: The AUD exam format is broken down into different types of questions contained in different sections, each with varying levels of difficulty.Įach part or division of the AUD exam is known as a testlet, and the test contains five of them. Therefore, it is essential that you understand the exam format. With each passing minute, you get closer to your exam day with your fears soaring high.īut as they say, nothing in life (or “in CPA”) should be feared, and it must be understood. The test questions can be unexpected, unpredictable, and challenging, so you must play to your strength. Now that you have decided that you will pursue your career as a CPA, you have to be prepared on all fronts. The key to passing the AUD exam is to study for the course and work on your decision-making skills.
#CPA STUDY MATERIAL NOOK CODE#
This is why the examination ensures that not only do you pass the exam, but your responses align with the AICPA code of professional conduct. Therefore, it is essential that you can curate informed decisions and planned responses on a fair basis. If the candidate manages to pass the exam, it ensures that their judgment is bias-free and conforms to the ethical standards.Īs a CPA professional, you will be providing auditing and attestation services. The main purpose of this exam is to test the candidate’s paramount capabilities of problem-solving and judgemental analysis in forming conclusions. The third hardest is the REG exam, while BEC is considered the easiest of all with the highest pass rate (62.4%).ĪUD, or the Auditing and Attestation section of the CPA exam, assesses the candidate’s knowledge related to the complete auditing process alongside the engagement, compilation, preparation, and review of attestation engagements and non-attestation services.
#CPA STUDY MATERIAL NOOK LICENSE#
The candidate who clears every section alongside other CPA-related requirements can acquire the CPA license and carry on with the professional responsibilities.Įlse, you may find it better to switch your career field now.Īmongst all the sections, AUD is considered the second hardest after FAR. Getting established as a career Certified Public Accountant requires effort and in-depth preparation to pass all the four sections – BEC, REG, AUD, and FAR, of the CPA exam.ĪICPA, the American Institute of Certified Public Accountants, has set high standards for the exam with expansive content areas for each test section.
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