AUDCore section · required
Auditing and Attestation
923 real, explained MCQs and 15 server-graded TBS simulations, mapped to the current AICPA Blueprint.
Blueprint content areas
Percent of AUD's scored content each Area represents, per the AICPA Blueprint. Content groups are listed as published in the AICPA Uniform CPA Examination Blueprints, effective January 2026.
I. Ethics, Professional Responsibilities and General Principles15–25%
What the Blueprint covers in this Area
- 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
II. Assessing Risk and Developing a Planned Response25–35%
What the Blueprint covers in this Area
- 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
III. Performing Further Procedures and Obtaining Evidence30–40%
What the Blueprint covers in this Area
- 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
IV. Forming Conclusions and Reporting10–20%
What the Blueprint covers in this Area
- Reporting on audit engagements
- Reporting on attestation engagements
- Accounting and review service engagements
- Reporting on compliance
- Other reporting considerations
Skill-level allocation
The only section that tests Evaluation, per the Revised Bloom's Taxonomy skill levels the Blueprint uses.
Remembering & Understanding30–40%
Application30–40%
Analysis15–25%
Evaluation5–15%
Exam structure
50% of score
MCQ testlets
39 + 39 questions across 2 testlets (78 total)
50% of score
TBS testlets
2 + 3 + 2 simulations across 3 testlets (7 total)
Start practicing AUD with real, explained questions and simulations.
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