Audit and Attestation (AUD):
Tests your knowledge and skills relating to auditing procedures and standards, standards related to attest engagements, and the skills needed to apply that knowledge.
Auditing covers the following Six topics:
Engagement Acceptance & Understanding the Assignment (12–16%).
Understanding the Entity & Its Environment (including Internal Control) (16–20%).
Performing Audit Procedures & Evaluating Evidence (16–20%)
Evaluating Audit Findings, Communications & Reporting (16–20%).
Accounting & Review Service Engagements (12–16%).
Professional Responsibilities (Ethics & Independence) (16–20%).
CPA (AUD)
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