US CPA AUD (Auditing and Attestation) — Complete Guide 2026

What is CPA AUD?

Auditing and Attestation (AUD) is one of the four CPA exam sections. It tests your knowledge of auditing standards (primarily AICPA auditing standards and PCAOB standards for public companies), the audit process, audit risk and evidence, internal controls, and attestation and review engagements.

For Indian students with ACCA AAA (Advanced Audit and Assurance) experience, AUD will cover familiar concepts — but requires understanding US-specific standards and terminology.

AUD Exam Format

AUD Syllabus — Content Areas

Key Standards in CPA AUD

• GAAS (Generally Accepted Auditing Standards): Issued by the AICPA — applies to audits of private companies
• PCAOB Standards: Public Company Accounting Oversight Board — applies to audits of SEC-registered (public) companies. Know key PCAOB AS standards
• SSARS (Standards for Accounting and Review Services): Covers review engagements and compilations — tested in AUD
• SSAE (Standards for Attestation Engagements): Covers examination, review, and agreed-upon procedures engagements
• AICPA Code of Professional Conduct: Independence, objectivity, integrity — heavily tested

Key AUD Topics

• Audit risk model (inherent risk × control risk × detection risk)
• Materiality — planning materiality and performance materiality
• Internal control evaluation (COSO framework, IT controls)
• Audit evidence (types, sufficiency, appropriateness)
• Audit procedures (inspection, observation, confirmation, inquiry, recalculation, analytical procedures)
• Auditor's report — standard unmodified, qualified, adverse, and disclaimer of opinion
• SOX (Sarbanes-Oxley) Section 302 and 404 requirements
• Going concern assessments

AUD Pass Rate and Difficulty

AUD typically has a pass rate of 50–55% — slightly higher than FAR but still challenging. The conceptual overlap with ACCA AAA means Indian students with AAA experience are relatively well-prepared for the concepts, though US-specific standards (PCAOB, SSARS, SSAE) require dedicated study.

Study Strategy for AUD

1. Master audit risk concepts first — heavily weighted and tested in both MCQ and TBS
2. Understand the differences between GAAS, PCAOB, and SSARS — the exam tests when each applies
3. Know auditor's report formats cold — modified opinions and emphasis of matter paragraphs
4. Practice TBS document review simulations — matching evidence to assertions is a common TBS format

ACCA's AAA paper with Learnsignal builds a strong foundation for CPA AUD — many Learnsignal students go on to sit the CPA exam after ACCA.