AUD CPA Exam Syllabus 2025: Complete Subjects Breakdown

By IIC Lakshya

07 Oct 2025

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If you are planning to appear for the Certified Public Accountants (CPA) exam, you have to learn a detailed insight into finance and accounting. As a student, you need to meet the educational requirements, along with learning about the syllabus of the course. Auditing and Attestation is the first section in this course, which enhances the career; hence, read the rest of the blog to learn more.

AUD CPA Exam

For all aspiring CPA professionals, the Auditing and Attestation (AUD) section is an important part of earning the license. Now that you know the significance of the CPA Course, you need to learn more about the syllabus in detail. The American Institute of Certified Public Accountants (AICPA) and the National Association of State Boards of Accountancy (NASBA) are the significant authorities in this exam. They offer updates on the exam, syllabus, and understanding of the content section.

AUD Syllabus

Are you wondering about whether CPA is better than CMA, learn about the syllabus to know whether it complements your future career. The AUD CPA Exam syllabus is significant in enhancing the fundamental knowledge among students.

It is one of the core exam sections out of three sections of the CPA, and students must qualify for this section to earn the CPA license. Below are the areas that students must study about auditing, attestation, risk assessment, ethics, and reporting.

Area I: Ethics, Professional Responsibilities, and General Principles

The following are the key areas of this section of AUD content. Follow them to develop a deeper insight into the paper. You will get to learn about CPA course exemptions to earn the license if you are a working professional pursuing the course.

Ethics and professional standards for auditors
Nature, scope, and terms of various engagements
Professional skepticism and judgement
Documentation requirements
Communication with management and those charged with governance

Area II: Assessing Risk and Developing a Planned Response

If you are planning to become a CPA in India, you must be aware of all these areas. Below are the significant aspects that form a part of this section of AUD CPA. These elements make sure students learn about the assessment of risks and accordingly plan responses on the organizational level.

Developing an engagement strategy and overall planning
Assess risks of material misstatement, which include those that are due to error or fraud
Understand the business entity, environment, and internal controls (includes the COSO framework)
Plan and use the work of others, such as specialists

Area III: Performing Further Procedures and Obtaining Evidence

As a student of CPA, you need to learn about procedures along with integrating evidence with them. This is the paper that educates you in the same section. Additionally, visit the page Certified Public Accountant (CPA) salary to know the depth of the course. Learn about the key areas that are evaluated in this section.

Obtain appropriate audit evidence, along with several other techniques
Use data analytics, which helps in gathering information
Sample and perform tests of controls and tests of details
Evaluation of misstatements and internal control deficiencies
Address specific factors that require special audit consideration

Area IV: Forming Conclusions and Reporting

With this paper, students also learn about developing an understanding of the evidence. Students implement these evaluations in developing a conclusion. Furthermore, the following aspects help in developing reports. You need to learn about the CPA course fees once you have completely developed an insight into the syllabus.

Issue reports for auditing and attestation engagements
Form conclusions about the audit based on the evidence gathered
Consider preparation, compilation, and review of engagements
Report on aspects of compliance with laws and regulations

A Complete Guide to the AUD CPA Syllabus

On the CPA Exam, students must develop an understanding of the AUD syllabus to gain a deeper understanding of the fundamentals. With a deeper integration of aspects such as business analysis, monitoring and reporting, information systems and controls, there is a higher chance of cracking the exam. Overall, the detailed syllabus breakdown will help students a long way.

Frequently Asked Questions (FAQs)

How long is my AUD CPA score valid?

The AUD CPA score is valid for about 18 months from the date the results are declared and passed. Within this time, you must complete the remaining sections.

What is the total time allotted for the AUD CPA Exam?

The total time allotted for the AUD CPA exam is 4 hours.

What is the passing score for the AUD CPA section?

The passing score for the AUD section in the CPA exam is 75 on the scale of 0 to 99.

Can I take the AUD section first in the CPA Exam?

You can definitely take the AUD section first because there is no required order to take the four CPA exam sections.

How long is my AUD CPA score valid?

The AUD CPA score is valid for 30 months, which is 2.5 years from the specific date when a student passes it. Given, students have to pass all the necessary sections within the 30-month time.