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CPA Exam — Auditing and Attestation (AUD) Study Guide (2026)

This is the free study guide for the CPA Exam — Auditing and Attestation (AUD) exam — the same content areas the exam tests, written to the official outline. Read any chapter online free below, then drill the material with 111+ free practice questions and a full timed mock exam.

Last updated: August 2026.

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The 4 chapters

  1. 1Area I: Ethics, Professional Responsibilities and General Principles15–25% of the exam
  2. 2Area II: Assessing Risk and Developing a Planned Response25–35% of the exam
  3. 3Area III: Performing Further Procedures and Obtaining Evidence30–40% of the exam
  4. 4Area IV: Forming Conclusions and Reporting10–20% of the exam

Practice what you read

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Educational summary, not a substitute for the official material — always confirm current details with AICPA. Last updated: August 2026.

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