Free AUD CPA exam sample questions

PocketCPA publishes four AUD multiple-choice questions, four flashcards and one task-based simulation, free and with no account. AUD is Auditing and Attestation, and the full section holds 2,041 questions, 181 simulations and 150 flashcards across 27 blueprint groups.

How many AUD practice questions does PocketCPA have?

2,041 multiple-choice questions and 181 task-based simulations in AUD, covering 27 blueprint groups. Each one cites the standard or statute it tests.

A AUD question from the sample

Because management is in a unique position to perpetrate fraud by overriding controls that otherwise appear to operate effectively, AU-C 240 requires the auditor, in every audit, to:

1. Test only those journal entries posted by information technology staff.
2. Rely exclusively on management's written representation that no override occurred.
3. Assume management is dishonest and issue a disclaimer of opinion.
4. Test the appropriateness of journal entries and other adjustments, review accounting estimates for bias, and evaluate the business rationale of significant unusual transactions.

The answer is D. AU-C 240 treats management override of controls as a risk present in every entity. Because of its unpredictable nature, the auditor is required, irrespective of the assessed risk of management override, to design and perform procedures to test the appropriateness of journal entries recorded in the general ledger and other adjustments, to review accounting estimates for bias and evaluate whether the circumstances indicate possible bias, and to evaluate the business rationale of significant transactions outside the normal course of business. The question is cited to AU-C 240.

What does the AUD sample cover?

The four questions are drawn from the harder end of the AUD bank and spread across the section's blueprint areas: Ethics, Professional Responsibilities and General Principles, Assessing Risk and Developing a Planned Response, Performing Further Procedures and Obtaining Evidence, Forming Conclusions and Reporting. The sample is enough to judge the writing and not enough to study from, against 2,372 items in the section.

PocketCPA covers all six CPA exam sections with 11,896 cited questions and 1,071 lesson pages. See also CPA requirements by state, the cheapest route to a CPA, and how to check whether study material is current.

What the Uniform CPA Examination tests is defined by the AICPA, and coverage claims here are stated against the AICPA blueprints: AICPA: what is tested on the exam.