AUD Study Hub: Content Library

AUD Study Hub

Auditing & Attestation. Full A1–A6 study notes, reorganized for the January 2026 AICPA Blueprint. Pick a section to start reading. Each area now includes 30 original practice MCQs.

Mnemonics you’ll build hereCOVERUPFINDFINE+ more in every Area

Exam map & what changed

2026 update AUD is a Core section under CPA Evolution (3 Core + 1 Discipline). The old BEC section was eliminated and several BEC topics (basic economics, business processes, IT general controls) were folded into AUD, so those notes are still testable here. The 2026 Blueprint makes only clarifying updates. The Single Audit threshold rose from $750,000 to $1,000,000 (fiscal years beginning on/after Oct 1, 2024).

4 hrs

exam length

testlets

~50/50

MCQ / TBS weight

Core

section (CPA Evolution)

Blueprint Area	Title	Approx. weight
I	Ethics, Professional Responsibilities, and General Principles	15–25%
II	Assessing Risk and Developing a Planned Response	25–35%
III	Performing Further Procedures and Obtaining Evidence	30–40%
IV	Forming Conclusions and Reporting	10–20%

Memory tools PAID TIPS (control activities, A2) · COVERUP (assertions, A2) · HELPME (quality-control elements, A2) · PRIME (subsequent-events procedures, A1) · FINE (going-concern factors, A3) · FIND (documenting internal control, A2) · I AM SURE (prospective-FS engagements, A5).

Weights are the AICPA's stated ranges; confirm against the current official blueprint before exam day.

A1 FREE

Reporting

Audit opinions & the auditor's report, EOM/other-matter paragraphs, subsequent events, and special-purpose frameworks.

AICPA Blueprint: Mostly Area IV (Reporting); intro touches Area I

Open A1 Notes MCQs

A2 🔒 $19/mo

Risk & Planning

Engagement acceptance, quality control, documentation, COSO, materiality, audit risk, and fraud risk.

AICPA Blueprint: Mostly Area II (Risk); acceptance & ethics touch Area I

Open A2 Notes MCQs

A3 🔒 $19/mo

Evidence & Sampling

Understanding the entity (incl. economics), evidence & procedures, audit sampling, and data analytics.

AICPA Blueprint: Areas II & III (Risk; Evidence)

Open A3 Notes MCQs

A4 🔒 $19/mo

Transaction Cycles

Revenue, expenditure, inventory, investment, PP&E/payroll/equity, misstatements, representations, and communications.

AICPA Blueprint: Areas III & IV (Procedures; Reporting)

Open A4 Notes MCQs

A5 🔒 $19/mo

Attestation & Government

Integrated audits (ICFR), SSAE attestation, AUP & prospective FS, SOC reports, compliance, GAGAS, and single audits.

AICPA Blueprint: Areas III & IV (Procedures; Reporting)

Open A5 Notes MCQs

A6 🔒 $19/mo

SSARS, Ethics & Independence

SSARS engagements, review reports, the AICPA Code, and SOX/SEC/PCAOB & GAO independence.

AICPA Blueprint: Areas I & IV (Ethics; Reporting)

Open A6 Notes MCQs

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