US Certified Public Accountant (AICPA Uniform CPA Examination) · Core
CPA AUD Auditing and Attestation: mock exams and practice questions
397 original exam-style questions for CPA AUD Auditing and Attestation, with full timed mock exams in the real format and an explanation for every answer. Free for everyone until 31 January 2027.
- 397practice questions
- 4syllabus areas
- 4 hoursfull mock, like the real exam
CPA AUD exam format
4 hours, computer-based: 78 multiple-choice questions in two testlets of 39, then 7 task-based simulations in testlets of 2, 3 and 2, with a 15-minute break after the first simulation testlet. Multiple-choice and simulations each count for 50%. AICPA blueprint effective 1 January 2027 (2026 edition identical in structure and weights); auditing, attestation and ethics standards as at 1 November 2026. The pass mark is 70%.
| Section | Format | Marks |
|---|---|---|
| Section A | 78 four-option multiple-choice questions × 1 mark (two testlets of 39) | 78 |
| Section B | 7 task-based simulations × 11 marks: two document reviews, a research task, and option-list, matching and number-entry tasks | 77 |
| Total | 155 |
Syllabus areas covered
- I · Ethics, professional responsibilities and general principles77 questions
- II · Assessing risk and developing a planned response114 questions
- III · Performing further procedures and obtaining evidence142 questions
- IV · Forming conclusions and reporting64 questions
Try 3 free CPA AUD questions
Real Fincora questions, with the full explanation. Sign up free for the full bank and timed mocks.
Sample question 1 · I · Ethics, professional responsibilities and general principles
Merriweather & Voss LLP audits the financial statements of Wexley Freight Corp., a nonissuer. Dana Whitaker, a manager on the Wexley attest engagement team, held the investments below at December 31, 2026. Under the AICPA Code of Professional Conduct, which holding is a direct financial interest in Wexley?
- A Units of a diversified mutual fund, chosen by Dana, whose portfolio includes Wexley stock
- B Wexley 6% debentures that Dana bought through her personal brokerage account
- C A limited partner's interest, with no say in investment decisions, in a fund that holds Wexley stock
- D Shares of Rowan Logistics, Wexley's largest customer, held in Dana's individual retirement account
Show the answer
Answer: B. Under the AICPA Code (definitions in ET 0.400 and the overall financial interests interpretation, ET 1.240.010), a financial interest is an ownership or creditor interest in an entity, so it includes debt securities such as debentures.
- A direct financial interest is one owned directly by the person, or held through an intermediary that the person controls or whose investment decisions the person can supervise or take part in.
- An indirect financial interest is held through an intermediary, such as a mutual fund or a limited partnership, whose investment decisions the person cannot control or influence.
Dana is a covered member. Any direct financial interest held by a covered member impairs independence, however small. An indirect interest impairs independence only if it is material to the covered member. The debentures are a direct interest, so the firm's independence is impaired unless the interest is disposed of under the Code's rules.
Sample question 2 · II · Assessing risk and developing a planned response
Pratt & Esquivel CPAs is planning the audit of Seabright Chandlery, a nonissuer boat-parts wholesaler, for the year ended December 31, 2026. The senior has drafted several planning documents. Which matter belongs in the overall audit strategy rather than in the detailed audit plan?
- A The reporting deadlines, the timing of interim and year-end fieldwork, and the assignment of experienced staff to high-risk areas
- B The nature, timing and extent of the risk assessment procedures planned for each significant business process and account
- C The specific substantive procedures for the existence of receivables, including how the confirmation sample is chosen
- D The sample size and selection method for testing the operating effectiveness of the purchase-approval control
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Answer: A. AU-C 300 (PCAOB AS 2101 is similar for issuers) separates two planning outputs.
- Overall audit strategy: sets the scope, timing and direction of the audit and guides the development of the audit plan. It covers the characteristics that define the scope (framework, locations), reporting objectives and deadlines, the timing of the audit and required communications, the factors that direct the team's efforts, and the nature, timing and extent of resources (for example, experienced staff on high-risk areas).
- Audit plan: describes the nature, timing and extent of planned risk assessment procedures, of further audit procedures at the relevant assertion level, and of other procedures needed to comply with GAAS.
Reporting deadlines, fieldwork timing and staffing therefore sit in the strategy; risk assessment procedures, substantive procedures and sample sizes sit in the plan.
Sample question 3 · III · Performing further procedures and obtaining evidence
Before choosing analytics, the auditor of Corbel Street Credit Co., a nonissuer consumer lender, profiles the fields in a loan file extracted from the lending system. Which field is measured on an ordinal scale?
- A Internal risk grade, from 1 (lowest risk) to 5 (highest risk)
- B Branch code, such as 104 for the Denver branch and 217 for Tulsa
- C Origination date of each loan, such as March 14, 2024
- D Outstanding principal balance at December 31, 2026, in US dollars
Show the answer
Answer: A. The four measurement scales:
| Scale | Order? | Equal intervals? | True zero? | Example in the file |
|---|---|---|---|---|
| Nominal | No | No | No | Branch code |
| Ordinal | Yes | No | No | Risk grade 1-5 |
| Interval | Yes | Yes | No | Origination date |
| Ratio | Yes | Yes | Yes | Principal balance |
The scale decides which analytics make sense: for example, averaging risk grades or branch codes is not meaningful, while sums and ratios of balances are (blueprint Area III, group A1).
Practise CPA AUD the way you'll sit it
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