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CPA Exam/AUD/Simulations

AUD task-based simulations

Task-based simulations (TBS) are the case-study questions that carry about half the score in AUD. Each one here gives you a short scenario, the documents you need and an answer grid in a real exam format. Check your answers to see what was right and why.

40 simulations · at least 2 per topic · No sign-in needed

Area I: Ethics, Professional Responsibilities & General Principles· 15–25% of the exam

Professional Ethics & Independence

Engagement Acceptance & Quality Management

Area II: Assessing Risk and Developing a Planned Response· 25–35% of the exam

Audit Planning & Materiality

Understanding the Entity & Internal Control

Assessing Risk of Material Misstatement

Fraud Risk

Area III: Performing Further Procedures and Obtaining Evidence· 30–40% of the exam

Responding to Assessed Risks

Audit Sampling

Evidence: Types & Procedures

Analytical Procedures

Auditing Accounting Estimates

Related Parties & Going Concern

Information Technology (IT) Controls in the Audit

Group Audits & Using Others' Work

Area IV: Forming Conclusions and Reporting· 10–20% of the exam

Written Representations & Completing the Audit

Audit Reports

Reviews, Compilations & Agreed-Upon Procedures

Attestation & System and Organization Controls (SOC) Engagements