Uniform CPA Examination: Auditing and Attestation (AUD): the practice module
Exam body: AICPA. Verified for Uniform CPA Examination Blueprints, effective January 2026 (AUD section) on October 16, 2026.
What it covers
Covers: standard multiple-choice questions written to this exam’s outline, format and timing.
Does not cover: task-based simulation. DoMcq is multiple-choice only; the real exam’s other item types are out of scope.
Question format
- Every question has exactly 4 options.
- One correct answer per question.
- Not allowed as an option: “all of the above”, “none of the above”.
Exam mode
The real exam is 78 questions in 120 minutes. Exam mode keeps that pace for any number of questions. It is split into 2 sections.
Topics
The official topic list, as the exam body names it. Your questions must use these names; the coverage dashboard compares your set to each topic’s official weight.
| Topic | Weight | Subtopics |
|---|---|---|
| Ethics, Professional Responsibilities and General Principles | 15–25% | Ethics, independence and professional responsibilities · Professional skepticism and professional judgment · Nature and scope · Terms of engagement · Requirements for engagement documentation · Communication with management and those charged with governance · Audit and assurance quality |
| Assessing Risk and Developing a Planned Response | 25–35% | Planning an engagement · Understanding an entity and its environment · Understanding an entity’s control environment and business processes, including information technology (IT) systems · Materiality · Assessing and responding to risks of material misstatement, whether due to fraud or error · Planning for and using the work of others · Specific areas of engagement risk |
| Performing Further Procedures and Obtaining Evidence | 30–40% | Use of data and information · Sufficient appropriate evidence · Sampling techniques · Procedures to obtain sufficient appropriate evidence · Specific matters that require special consideration · Misstatements and internal control deficiencies · Written representations · Subsequent events and subsequently discovered facts |
| Forming Conclusions and Reporting | 10–20% | Reporting on audit engagements · Reporting on attestation engagements · Accounting and review service engagements · Reporting on compliance · Other reporting considerations |
Trademarks
DoMcq is an independent practice tool and is not affiliated with, sponsored by or endorsed by the American Institute of Certified Public Accountants (AICPA), the National Association of State Boards of Accountancy (NASBA) or any state board of accountancy; the names are used only to identify the exam. Uniform CPA Examination® is a registered trademark, and AICPA® a trademark, of the American Institute of Certified Public Accountants.
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