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AICPA AUD (AUD) Practice Tests & Test Prep by Exam Edge - Why Exam Edge

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Exam Edge has been an industry leader in online test preparation for nearly two decades. Our practice tests are carefully designed to give you the most effective exam prep experience. Read on to learn more about the features that set our practice exams apart.

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Be sure to purchase our test bundles to get the special bonuses. Our Practice Tests, Digital Flash Cards, and Study Guides have been expertly crafted to prepare you for the AICPA AUD exam. They are tailored to foster a deeper understanding and retention of key concepts. Using all three of these will ensure you master the skills you need to pass your certification exam.

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Why Choose Exam Edge for your AICPA AUD (AUD) Exam prep?

Benefits of Exam Edge AICPA Auditing and Attestation Practice Tests & Test Prep

Exams like the AICPA Auditing and Attestation exam do not just measure what you know -- they also test how well you perform under pressure. The right type of test preparation helps you familiarize yourself with both the material you are being tested on and the format of the test itself. Our practice tests, exam flashcards, and other test prep resources are carefully crafted to replicate the experience of taking the AICPA AUD exam to make you maximally prepared for the demands of test day.

Looking to level up your test prep routine? Here are five reasons you should incorporate practice tests from Exam Edge into your AICPA Auditing and Attestation test prep strategy:

  • In-depth explanations for every practice test question and answer: Once you complete a practice exam, we give you detailed explanations of each correct and incorrect practice exam question answer. We also provide a summary of the number of practice test questions you answered correctly, and an estimate of your score as you would receive on the real exam. Use this combination of quantitative and qualitative insights to get a comprehensive picture of your readiness for the AICPA AUD exam!

  • Realistic AICPA Auditing and Attestation practice test questions: Our practice tests are designed to have a similar feel to the real test. From the type and number of questions to the default time limit for each practice exam, our AICPA AUD questions mimic those that are found on the real exam. This way, when you take the actual test, you will already be familiar with the test's navigation, structure, and flow. The psychological benefits of this kind of practice are significant. Once you eliminate the stress and distraction of unfamiliar test software or formatting, your brain is freed up to focus on each question.

  • Easy-to-access resources for your on-the-go lifestyle: Our practice tests are web-based, so there is no software to install and no files to download. Just log in to for access to your AICPA AUD practice tests on any smartphone, tablet, or computer with an internet connection. Chip away at your exam prep from home, work, campus, your favorite coffee shop, or wherever life takes you.

  • Flexible timed and untimed AICPA Auditing and Attestation practice tests:Use our 3 different test-taking modes for different kinds of test preparation. You can pause a practice test and continue right where you left off with the same amount of time you had remaining. You can learn more about these unique functions in our AICPA AUD practice test features.

  • A brand you can trust: As an "A+" rated, fully accredited member of the Better Business Bureau, Exam Edge upholds the highest level of business standards, and our proof of success is with our customers. We have heard from countless test-takers who told us they failed their certification exams until they found us and added our practice tests to their exam preparation plans. We are driven by a genuine passion for helping test-takers succeed, and we cannot wait to help you start or continue your journey to passing the AICPA Auditing and Attestation}!

    Learn more about Exam Edge, and what makes us right for you on your test prep journey!

All in all, the most effective study plan involves regular practice-testing to exercise your recall skills, practicing your time management, and increasing your focus and test-taking stamina. Invest your study time in our AICPA Auditing and Attestation practice exams and walk into test day confident, and ready to demonstrate your skills.

Need more convincing? Take your first practice test on us and see firsthand how practice tests can transform your AICPA AUD test prep. Learn how to get a free AICPA Auditing and Attestation practice test, and start test-prep today!

How to Use the AICPA AUD Practice Test

Our practice tests offer the ultimate flexibility to study whenever, wherever, and however you choose. We offer three modes to engage with your AICPA Auditing and Attestation practice exam:

  1. Timed Mode: Take a practice test in the timed mode to mimic the experience you will have on test day.

  2. Untimed Mode: Our untimed practice tests. Use this function to evaluate your knowledge without the added pressure of a ticking timer.

  3. Study Guide Mode: Our unique study guide function shows the in-depth explanations for each practice exam question as you work through the test. Use this version to work through the questions at your own pace and take detailed notes on the answers.
Need to pause while taking one of our practice tests? No problem! Whichever mode you use, you can pause and resume it at your leisure. When you continue the test, you will pick up exactly where you left off. If you are taking a timed practice test, you will have the same amount of time left to work through the remaining AICPA AUD practice exam questions once you resume.

Once you have completed a practice exam, you will have permanent access to that exam's review page which includes a detailed explanation for each practice test question. Are you confused by a particular question on the practice test you just completed? Simply come back to it after you have completed it and get a detailed explanation of what the correct answer is and why.

Unlike other study tools, practice exams offer the unique benefit of helping you chart your progress and improvement. Start your AICPA Auditing and Attestation exam preparation by taking a practice test to assess your baseline expertise and existing test-taking skills. Then, use your results to identify which topics and skills need the most improvement, and create a study plan that targets those areas. As you study from books, notes, exam flashcards, or other methods, take additional practice tests at regular intervals to evaluate how you retain the information.

AICPA Auditing and Attestation - Why Exam Edge Sample Questions

When an auditor is unable to inspect and count a client's investment securities until after the balance sheet date, the bank where the securities are held in a safe-deposit box should be asked to _________________________________.

the correct answer is: confirm that there has been no access to the box between the balance sheet date and the security-count date.  banks maintain records on access to safe-deposit boxes.  thus, the confirmation of no access during the period will provide the auditor with evidence that the securities in the safe-deposit box at the time of the count were those available at year-end.  the bank will not generally be able to provide a list of securities added and removed from the box (typically, only records on access and maintained by the bank).  therefore, the bank will have no information on reconciling items between the subsidiary ledger and the securities on hand.  it is the responsibility of the auditor and the client, not the bank, to count the securities maintained in a safe-deposit box.  

A CPAs response to a client's request for records depends upon the nature of the records and certain circumstances.  Which of the following is NOT one of those circumstances?

Correct Answer:
records not provided by the client
when a client requests records from a certified public accountant (cpa), the cpa's response is guided by the nature of the records and specific circumstances surrounding their possession and use. understanding the categories of these records and the relevant circumstances is essential to determine the appropriate response.

records that have been provided by the client should always be returned upon request. these may include original documents or files that the client gave to the cpa for the purpose of completing financial analyses, tax returns, or audits. since these records belong to the client, they retain the right to have them returned.

however, the situation differs for records not directly provided by the client. this category includes: 1. **cpa-prepared records** that are created by the cpa in the course of the engagement but were not part of the client's original books and records. examples include working papers and internal calculations. these documents are typically retained by the cpa unless their release is required by law or specifically agreed upon in the engagement contract. 2. **cpa work products**, which are deliverables such as audit reports, reviewed financial statements, or prepared tax returns. these are the outputs of the cpa's services and are typically provided to the client upon completion of the work. however, the underlying workpapers supporting these deliverables remain the property of the cpa unless otherwise stipulated.

the correct answer to the question about which circumstance is not relevant when a cpa responds to a client's request for records is "records not provided by the client." this choice is incorrect because the cpa's obligation varies based on the type of record and the specifics of the engagement, rather than merely on whether the records were provided by the client or not. the obligations can include returning client-provided documents, retaining cpa-prepared records not forming part of the client's original records, and managing cpa work products according to professional standards and contractual agreements.

therefore, understanding these distinctions is crucial for both cpas and their clients to ensure proper handling, retention, and transfer of records in accordance with professional standards and legal requirements.