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



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Looking for more information about the exam? Check out our AICPA Auditing and Attestation FAQs

Our practice tests are designed to help you master both the subject matter and the art of test-taking. Created to mimic the real exam, our practice tests feature:

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  • 5 online practice exams - That's 500 unique questions

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Why should I use Exam Edge to prepare for the AICPA Auditing and Attestation Exam?


FAQ's for Exam Edge AICPA Auditing and Attestation practice tests

We have ten great reasons why Exam Edge is the #1 source on the internet when it comes to preparing for AICPA Auditing and Attestation test:

  • Comprehensive content: Exam Edge's AICPA Auditing and Attestation practice tests are created specifically to prepare you for the real exam. All our AICPA AUD practice test questions parallel the topics covered on the real test. The topics themselves are covered in the same proportions as the real test too, based on outlines provided by the American Institute of Certified Public Accountants in their AICPA AUD test guidelines.

  • Realistic practice: Our AICPA AUD practice exams are designed to help familiarize you with the real test. With the same time limits as the real exam, our practice tests enable you to practice your pacing and time management ahead of test day.

  • Detailed explanations: As you complete your practice tests, we show you which questions you answered correctly and which ones you answered incorrectly, in addition to providing you with detailed step-by-step explanations for every single AICPA Auditing and Attestation practice exam question.

  • Performance insights: After you complete a practice test, we provide you with your raw score (how many you answered correctly) and our estimate of the AICPA AUD score you would have received if you had taken the real test.

  • Ease of access: Because all our practice tests are web-based, there is no software to install. You can take AICPA AUD practice exams on any device with access to the internet, at any time.

  • Flexible use: If you must pause while taking one of our practice tests, you can continue right where you left off. When you continue the test, you will start exactly where you were, and with the same amount of time you had remaining.

  • Thousands of unique questions: We offer 5 different online practice exams with 500 unique questions to help you prepare for your AICPA Auditing and Attestation!

  • Low cost: The cost of ordering 5 practice tests is less than the cost of taking the real AICPA AUD test. In other words, it would be less expensive to order 5 practice tests than to retake the real AICPA Auditing and Attestation exam!

  • Our trusted reputation: As a fully accredited member of the Better Business Bureau, we uphold the highest level of business standards. You can rest assured that we maintain all of the BBB Standards for Trust.

  • Additional support: If you need additional help, we offer specialized tutoring. Our tutors are trained to help prepare you for success on the AICPA Auditing and Attestation exam.

What score do I need to pass the AICPA AUD Exam?

To pass the AICPA Auditing and Attestation test you need a score of .

The range of possible scores is 0 to 100.

How do I know the practice tests are reflective of the actual AICPA Auditing and Attestation?

At Exam Edge, we are proud to invest time and effort to make sure that our practice tests are as realistic as possible. Our practice tests help you prepare by replicating key qualities of the real test, including:

  • The topics covered
  • The level of difficulty
  • The maximum time-limit
  • The look and feel of navigating the exam
We have a team of professional writers that create our AICPA Auditing and Attestation practice test questions based on the official test breakdown provided by the American Institute of Certified Public Accountants. We continually update our practice exams to keep them in sync with the most current version of the actual certification exam, so you can be certain that your preparations are both relevant and comprehensive.

Do you offer practice tests for other American Institute of Certified Public Accountants subjects?

Yes! We offer practice tests for 4 different exam subjects, and there are 20 unique exams utilizing 2000 practice exam questions. Every subject has a free sample practice test you can try too!
AICPA Auditing and Attestation (AUD ® ) Practice Tests
AICPA Business Environment and Concepts (BEC ® ) Practice Tests
AICPA Financial Accounting and Reporting (BEC ® ) Practice Tests
AICPA Regulation (REG ® ) Practice Tests

To order tests, or take a sample test, for a different subject: Click on ' Name on the Exam Name' You will be take to the orders page

How do I register for the real American Institute of Certified Public Accountants?

For up-to-date information about registration for the American Institute of Certified Public Accountants, refer to the American Institute of Certified Public Accountants website.

AICPA Auditing and Attestation - FAQ Sample Questions

A member who is considering selling his or her practice, or merging with another CPA, may________________________.

Correct Answer:
allow that cpa to review confidential client information without the specific consent of the client


in the context of selling a cpa practice or merging with another cpa, the ethical handling of confidential client information is crucial. according to professional standards and guidelines, a cpa may allow another cpa, who is a potential buyer or merger partner, to review confidential client information even without the explicit consent of each client. this permission facilitates the due diligence process, enabling the prospective cpa to assess the practice accurately.

however, it is essential to highlight that this access to confidential information should not be unrestricted or casual. the primary cpa must ensure that stringent confidentiality measures are in place to protect client data. this is typically managed by obtaining a written confidentiality agreement from the prospective buyer or merger partner. this agreement legally binds the recipient cpa to maintain the confidentiality of the information disclosed during the review process.

the rationale behind allowing the review of confidential information without client consent hinges on practicality and feasibility in the context of such business transactions. requiring specific consent from each client could be impractical, potentially hindering the sale or merger process. nonetheless, the confidentiality agreement acts as a safeguard, ensuring that client information is protected and that there is no unauthorized use or disclosure of such information.

furthermore, professional standards often stipulate that the reviewing cpa must use the information solely for evaluating the practice's purchase or merger and not for any other purpose. this limitation is critical in maintaining the trust between a client and their cpa, which is foundational to the professional relationship.

in summary, while a cpa considering selling or merging their practice can allow another cpa to review confidential client information without specific client consent, it is imperative to secure this process with a rigorous confidentiality agreement. this approach balances the need for operational feasibility in business transactions with the imperative of upholding the ethical standards of confidentiality and trust in the accounting profession.