United States
Hong KongCPA AUD guide
The CPA AUD exam format, blueprint, scoring, audit topics, and preparation.
Overview
- Questions
- 85
78 MCQs and 7 TBSs
- Time
- 4 hours
Testing time; appointment includes additional time for check-in and post-exam steps
- Format
- MCQ + simulations
Five testlets: two MCQ testlets followed by three TBS testlets
- Pass mark
- 75 on a 0-99 scaled score
75 is not 75 percent correct; AICPA reports a scaled score
2026 AUD blueprintOpen the published blueprint
| Area | Content | Weight |
|---|---|---|
| . Ethics, Professional Responsibilities and General Principles | 0 | undefined |
| . Assessing Risk and Developing a Planned Response | 0 | undefined |
| . Performing Further Procedures and Obtaining Evidence | 0 | undefined |
| . Forming Conclusions and Reporting | 0 | undefined |
Guide topics
Start hereCPA AUD Master Guide 2026Exam overview
Format, scoring, registration and results.
6 articlesExam difficulty
Preparation time and ways to assess readiness.
1 articleExam topics
The official blueprint and focused auditing explainers.
3 articlesStudy plans
Practical preparation and revision schedules.
2 articlesPractice tips
Original questions and worked explanations.
1 articleCareers and pay
Roles, qualifications and career considerations.
1 articleComparisons
Relevant exams and preparation options.
1 article