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CPA Exam — Auditing and Attestation (AUD) exam topics — the 4 content areas by weight

The CPA Exam — Auditing and Attestation (AUD) exam is built from 4 weighted content areas. Focus your time where the weight is. Each area below links to a free study chapter and practice questions. These weights are how PrepPass has organized the material, not a figure published by the exam authority.

Ethics, Professional Responsibilities and General Principles

20%

Assessing Risk and Developing a Planned Response

30%

Performing Further Procedures and Obtaining Evidence

35%

Forming Conclusions and Reporting

15%

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Content-area weights are PrepPass’s own organization of the material. Where CPA Exam — Auditing and Attestation (AUD) publishes an official outline, check it directly. Confirm current details with AICPA. Study aid, not a substitute for the official material. Last updated: August 2026.

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