CPA Study Group
The Auditing and Attestation (AUD) section of the Uniform CPA Examination (CPA) tests the knowledge and skills that a newly licensed CPA must demonstrate when performing:
• Audits of the issuer and non-issuer entities (including governmental entities, not-for-profit entities, employee benefit plans, and entities receiving federal grants).
• Attestation engagements for issuer and non-issuer entities (including examinations, reviews, and agreed-upon procedures engagements).
• Preparation, compilation and review engagements for non-issuer entities and reviews of interim financial information for issuer entities.