AUD
Core sectionAuditing and Attestation
AUD tests your understanding of the audit process end to end — ethics and independence, risk assessment, gathering evidence, and forming and reporting a conclusion. About 40% of the exam is task-based simulations, so understanding how procedures fit together matters as much as memorizing definitions.
Last updated 5 September 2026
Topics
| # | Topic | Study | Revise | Practice |
|---|---|---|---|---|
| 1 | Assessing Risk of Material Misstatement Combining inherent and control risk to plan the nature, timing, and extent of audit procedures. | → | → | 2 MCQs |
| 2 | Professional Ethics & Independence Coming Soon | — | — | — |
| 3 | Engagement Acceptance & Quality Management Coming Soon | — | — | — |
| 4 | Audit Planning & Materiality Coming Soon | — | — | — |
| 5 | Understanding the Entity & Internal Control Coming Soon | — | — | — |
| 6 | Fraud Risk Coming Soon | — | — | — |
| 7 | Responding to Assessed Risks Coming Soon | — | — | — |
| 8 | Audit Sampling Coming Soon | — | — | — |
| 9 | Evidence: Types & Procedures Coming Soon | — | — | — |
| 10 | Analytical Procedures Coming Soon | — | — | — |
| 11 | Auditing Accounting Estimates Coming Soon | — | — | — |
| 12 | Related Parties & Going Concern Coming Soon | — | — | — |
| 13 | IT Controls in Audit Coming Soon | — | — | — |
| 14 | Group Audits & Using Others' Work Coming Soon | — | — | — |
| 15 | Written Representations & Completing the Audit Coming Soon | — | — | — |
| 16 | Audit Reports Coming Soon | — | — | — |
| 17 | Reviews, Compilations & AUP Coming Soon | — | — | — |
| 18 | Attestation & SOC Engagements Coming Soon | — | — | — |