Art of Auditing & Attestation in CPA - 2022

The CPA exam consists of a section called  AUDIT (Auditing and Attestation). It’s the most extended exam section, where the candidate must possess vast conceptual knowledge and apply it in client situations. Out of the four exam sections, AUDIT tests the practice of public accounting.

Let’s discuss more & get ready to think about this longest exam section.

AUDIT - The time challenge:

The candidates who are going to write the AUDIT exam section must come to the Prometric test center at least thirty minutes ahead. Such a frame of a long time makes endurance a time management challenge. Pace yourself by using fifty minutes for each testlets. Make use of allotted time and must remember about taking the time to sit back and reflect. It’s necessary to take a break of 5 minutes between the testlets.

Tricky multiple-choice:

One might think, are the multiple-choice questions of the CPA exam tricky? Yes, of course, many questions are highly thought-provoking. The AUDIT exam section helps to test our real-time experience to apply to recite knowledge. It’s a mandatory process for most CPA candidates who do not have good experience as auditors in public accounting firms. In the best possible ways, the CPA aspirant may possess more than two years of experience even at the internship. People have the chance to visualize the documentation of audit documentation and report types. Also, it helps significantly if the AUDIT exam is not taken until you get real-time experience.  

Key to pass AUDIT section:

To complete the CPA exam are not aware of how the auditors work. Then how can they compete for this kind of deficiency?

AUDIT - The research tab:

It’s essential to save the simulation testlet research section for last. Pace yourself by using the tools of time management. A simulation sample provides a good experience for the CPA aspirants to search the summary of contents. Let’s discuss three choices to earn more points:

  • Move on after exiting testlet four by leaving the research section blank.
  • Have to spend more time finding the correct answer.
  • Paste a semi-relevant paragraph, if you are not finding the correct one.


The AUDIT section is considered the most extended CPA exam section. Hope you have learned the art of writing the AUDIT (Auditing & Attestation) from the above article. Any Questions? Comment below.

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  1. suma

    Thanks for Sharing....

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