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Auditing (AUD)

Tests your knowledge and skills relating to auditing procedures and standards, standards related to attest engagements, and the skills needed to apply that knowledge.


Auditing covers the following Six topics:

  • Engagement Acceptance & Understanding the Assignment (12–16%).

  • Understanding the Entity & Its Environment (including Internal Control) (16–20%).

  • Performing Audit Procedures & Evaluating Evidence (16–20%)

  • Evaluating Audit Findings, Communications & Reporting (16–20%).

  • Accounting & Review Service Engagements (12–16%).

  • Professional Responsibilities (Ethics & Independence) (16–20%).

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AUD Exam structure

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Between the third and fourth testlet, there is a 15-minute break that does not count towards your 4 hours of total testing time.

Pre- exam: Welcome page then, accepting the CPA Exam confidentiality agreement.

Post-exam: there is a survey about the exam and test center evaluation

Candidates will be graded on their ability to demonstrate their skill level in remembering and understanding, application, and analysis in the following percentages.

  • Level I: Remembering and Understanding 10-20%

  • Level II: Application 50-60%

  • Level III: Analysis 25-35%

Quick Tips:

  • AUD is a short part, however its exam is tricky.

  • It is preferred to study AUD together with the FAR as many mutual learning objectives in both parts.

  • Practicing, practicing and practicing both MCQs and TBSs are essential to pass the AUD section.

What we offer

  • English and Arabic courses that help Arabian students around the world.

  • Online study materials

  • Three different study options with competitive prices.

  • Thousands of practice questions

  • Recorded Video lectures

  • Live virtual classroom by Zoom

  • Professor mentoring

  • Content updated regularly to match CPA Exam blueprint

  • Study planner

  • LiveOnline classroom scheduling option

Our course material

  • 1,000+ multiple-choice questions

  • 30+ task-based simulations

  • 450+ pages of handouts

  • 50+ hours of video lecture instruction

  • One review sessions.

  • Mock Exam assistance.



Let us connect and get ready to the CPA Exams now!

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