Free CPA AUD Practice Test 2026
200 original multiple-choice questions on the AICPA 2026 blueprint: independence, risk assessment, internal control, evidence, sampling, going concern and reports. Four 50-question tests, every answer explained. Tuned for mobile. No account needed.
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The CPA AUD exam at a glance
AUD (Auditing and Attestation) is one of the three Core sections of the Uniform CPA Examination, developed by the AICPA and delivered with NASBA and the state boards of accountancy. It lasts 4 hours and has 78 multiple-choice questions and 7 task-based simulations, each half of the score. Scores run from 0 to 99 and 75 passes; it is a scaled score, not a percent correct. Under the Blueprints effective January 1, 2026 its four content areas are Ethics, Professional Responsibilities and General Principles (15 to 25%), Assessing Risk and Developing a Planned Response (25 to 35%), Performing Further Procedures and Obtaining Evidence (30 to 40%) and Forming Conclusions and Reporting (10 to 20%).
Tigertest has 200 CPA AUD practice questions with explanations, all free with no account required.
- Time
- 4 hours
- Questions
- 78 multiple choice, 7 task-based simulations
- Score weighting
- 50% multiple choice, 50% simulations
- Passing score
- 75 on a 0 to 99 scale
- Content areas
- Ethics and General Principles, Risk Assessment, Further Procedures and Evidence, Reporting
- Blueprint
- AICPA, effective January 1, 2026
- Run by
- AICPA, NASBA and state boards of accountancy
Updated by the Tigertest team. Practice questions follow the AICPA CPA Exam Blueprints effective January 1, 2026 and the 2027 summary of changes, checked November 2026. Exam rules change, so confirm current details with AICPA: What is tested on the CPA Exam.
How It Works
Train by Topic
Six training sets: ethics, independence and engagement basics, planning, materiality and internal control, fraud and specific risks, evidence and sampling, special matters and subsequent events, and audit, attestation and SSARS reports. Questions you miss come back until you have mastered them.
Blueprint-Weighted Tests
Four tests of 50 multiple-choice questions in the blueprint's area weights, with a 75% readiness line. No question appears in more than one test, and every answer is explained with the standard behind it.
Built on the AICPA AUD Blueprint
The AICPA Blueprints effective January 1, 2026 give AUD four content areas. Each test here has 10 ethics and general principles, 15 risk assessment, 17 further procedures and evidence, and 8 reporting questions. The real section has 78 multiple-choice questions; the 7 task-based simulations are not modelled.
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1. Read the engagement and the entity first
The same question has different answers for an issuer under PCAOB standards, a nonissuer under AICPA standards, a government audit under the Yellow Book, a review under SSARS and an attestation engagement. Before you look at the choices, name the engagement and the standard that governs it.
2. Learn the current risk and quality standards
SAS 145 changed risk assessment (inherent risk factors, the spectrum of risk, separate assessments of inherent and control risk), and SQMS 1, SQMS 2 and SAS 146 replaced quality control with quality management. Older study material still uses the retired wording, and the choices often test the difference.
3. Know the report decision tree cold
Material misstatement or a scope limitation? Material, or material and pervasive? Emphasis-of-matter or other-matter? Going concern section or not? Reporting questions are quick points once the logic is automatic, and they come back in the simulations.
4. Practice simulations too
Simulations are half of the AUD score. Use these questions to make the rules automatic, then practice document review, research in the professional standards and report wording with your review course. Aim for 80% or better on every test here before you sit the section.
CPA AUD Frequently Asked Questions
What is the AUD section of the CPA Exam?
Auditing and Attestation (AUD) is one of the three Core sections of the Uniform CPA Examination that every candidate takes, alongside FAR and REG, plus one Discipline section. It tests audits of issuers and nonissuers under PCAOB and AICPA standards, governmental and single audits, employee benefit plan audits, attestation engagements, and preparation, compilation and review engagements under SSARS.
How is the AUD section structured and scored?
AUD is a 4-hour section with 78 multiple-choice questions in two testlets of 39 and 7 task-based simulations in three testlets. Multiple-choice questions and simulations each count for 50% of the score. Scores run from 0 to 99 and 75 passes, but a 75 is not 75% correct: the AICPA scales scores for question difficulty. The tests here have 50 questions each and use a 75% line as a readiness target.
What content does AUD cover in 2026?
The AICPA Blueprints effective January 1, 2026 split AUD into four areas: Ethics, Professional Responsibilities and General Principles (15 to 25%), Assessing Risk and Developing a Planned Response (25 to 35%), Performing Further Procedures and Obtaining Evidence (30 to 40%), and Forming Conclusions and Reporting (10 to 20%). The Blueprints effective January 1, 2027 only revise examples in a few Area III tasks, on data reliability, evidence, sampling and investments, and do not change the scope of AUD.
Does this practice test include task-based simulations?
No. Tigertest covers the multiple-choice half of AUD only. The task-based simulations, with document review, research in the professional standards and report wording, are half of the real score, so practice them with your review course or the AICPA's sample tests as well.
Are these real CPA Exam questions?
No. Every question is original, written by Tigertest from the AICPA blueprint and the AICPA, PCAOB, GAO and SSARS standards it covers. Tigertest is not affiliated with the AICPA, NASBA, the PCAOB or any state board of accountancy, and this free practice does not replace a full CPA review course.
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