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What does the AUD section of the CPA exam test for?
Varun-62811 - 05/16/2020, 12:02 pm

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.

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