Ultimate Guide to the AUD Section: CPA Exam Blueprint and Study Resources

Area I - Ethics, Professional Responsibilities and General Principles (15-25%)

	Skill
Content group/topic	Remembering & Understanding	Application	Analysis	Evaluation	Representative Task
A. Ethics, independence and professional responsibilities
1. AICPA Code of Professional Conduct					Understand the principles, rules and interpretations included in the AICPA Code of Professional Conduct.
					Article: AUD CPA Exam: Understanding the Principles, Rules, and Interpretations in the AICPA Code of Professional Conduct
					Apply the principles, rules and interpretations included in the AICPA Code of Professional Conduct to situations.
					Article: AUD CPA Exam: Example Scenarios of Applying the Principles, Rules, and Interpretations of the AICPA Code of Professional Conduct
					Apply the Conceptual Framework for Members in Public Practice and Members in Business included in the AICPA Code of Professional Conduct to situations that could present threats to compliance with the rules included in the Code.
					Article: AUD CPA Exam: How to Apply the AICPA Conceptual Framework for Members in Public Practice and Members in Business
					Apply the Conceptual Framework for Independence included in the AICPA Code of Professional Conduct to situations that could present threats to compliance with the rules included in the Code.
					Article: AUD CPA Exam: Understanding the AICPA Conceptual Framework for Independence
Content group/topic	Remembering & Understanding	Application	Analysis	Evaluation	Representative Task
2. Requirements of the Securities and Exchange Commission and the Public Company Accounting Oversight Board					Understand the ethical and independence requirements of the Securities and Exchange Commission and the Public Company Accounting Oversight Board.
					Article: AUD CPA Exam: Understanding the Ethical and Independence Requirements of the SEC and PCAOB
					Apply the ethical requirements and independence rules of the Securities and Exchange Commission and the Public Company Accounting Oversight Board to situations that could compromise compliance or impair independence during an audit of an issuer.
					Article: AUD CPA Exam: Understanding Situations That Could Compromise Independence in the Audit of an Issuer
Content group/topic	Remembering & Understanding	Application	Analysis	Evaluation	Representative Task
3. Requirements of the Government Accountability Office and the Department of Labor					Understand the ethical and independence requirements of the Government Accountability Office Government Auditing Standards.
					Article: AUD CPA Exam: Understanding the Ethical and Independence Requirements of the GAO Government Auditing Standards
					Understand the independence requirements of the Department of Labor.
					Article: AUD CPA Exam: Understanding the Independence Requirements of the Department of Labor
					Apply the ethical requirements and independence rules of the Government Accountability Office Government Auditing Standards to situations that could present threats to compliance during an audit of, or attestation engagement for, a government entity or an entity receiving federal awards.
					Article: AUD CPA Exams: Understanding Situations That Could Present Threats to Compliance in a GAO Engagement
					Apply the independence rules of the Department of Labor to situations when an accountant would not be considered independent during an audit of employee benefit plans.
					Article: AUD CPA Exam: Understanding the DOL Independence Rules for Audits of Employee Benefit Plans
Content group/topic	Remembering & Understanding	Application	Analysis	Evaluation	Representative Task
B. Professional skepticism and professional judgment
					Understand the concepts of professional skepticism and professional judgment.
					Understand unconscious auditor biases and other impediments to acting with professional skepticism, including threats, incentives and judgment-making shortcuts.
					Article: AUD CPA Exam: Understanding Auditor Biases and Other Impediments to Acting with Professional Skepticism
Content group/topic	Remembering & Understanding	Application	Analysis	Evaluation	Representative Task
C. Nature and scope
1. Audit engagements					Identify the nature, scope and objectives of the different types of audit engagements for issuers and nonissuers.
					Article: AUD CPA Exam: Understanding the Nature, Scope, and Objectives of Different Types of Audit Engagements for Issuers and Non-Issuers
Content group/topic	Remembering & Understanding	Application	Analysis	Evaluation	Representative Task
2. Engagements conducted under Government Accountability Office Government Auditing Standards					Identify the nature, scope and objectives of engagements performed in accordance with Government Accountability Office Government Auditing Standards, including single audits.
					Article: AUD CPA Exam: Understanding the Nature, Scope, and Objectives of GAO Engagements and Single Audits
Content group/topic	Remembering & Understanding	Application	Analysis	Evaluation	Representative Task
3. Other engagements					Identify the nature, scope and objectives of attestation engagements and accounting and review service engagements.
					Article: AUD CPA Exam: Understanding the Nature, Scope, and Objectives of Attestation, Accounting, and Review Service Engagements
Content group/topic	Remembering & Understanding	Application	Analysis	Evaluation	Representative Task
D. Terms of engagement
1. Preconditions for an engagement					Identify the preconditions needed for accepting or continuing an engagement.
					Article: AUD CPA Exam: Understanding the Preconditions Needed for Accepting or Continuing an Engagement
Content group/topic	Remembering & Understanding	Application	Analysis	Evaluation	Representative Task
2. Terms of engagement and the engagement letter					Identify the factors affecting the acceptance or continuance of an engagement.
					Article: AUD CPA Exam: Understanding the Factors Affecting the Acceptance or Continuance of an Engagement
					Recall when it is acceptable to agree to management’s request for a change in the type of engagement (e.g., from an audit to a review).
					Article: AUD CPA Exam: Understanding When It's Acceptable to Agree to Management's Request for a Change in Engagement Type
					Perform procedures to confirm that a common understanding of the terms of an engagement exist with management and those charged with governance.
					Article: AUD CPA Exam: Understanding Procedures to Confirm an Understanding of the Terms of an Engagement Exist with Management
					Document the terms of an engagement in a written engagement letter or other suitable form of written agreement.
					Article: AUD CPA Exam: Understanding How to Document the Terms of an Engagement in a Written Engagement Letter
Content group/topic	Remembering & Understanding	Application	Analysis	Evaluation	Representative Task
E. Requirements for engagement documentation
					Identify the elements that comprise sufficient appropriate documentation in physical or electronic form for an engagement.
					Article: AUD CPA Exam: Understanding What Comprises Sufficient and Appropriate Documentation for an Engagement
					Identify the requirements for the assembly and retention of documentation in physical or electronic form for an engagement.
					Article: AUD CPA Exam: Understanding the Requirements for Assembly and Retention of Engagement Documentation
					Prepare documentation that is sufficient to enable an experienced auditor or practitioner having no previous connection with an engagement to understand the nature, timing, extent and results of procedures performed, the significant findings and conclusions reached and the significant professional judgments made.
					Article: AUD CPA Exam: How to Prepare Sufficient Engagement Documentation So It Is Understandable to Another Experienced Practitioner
Content group/topic	Remembering & Understanding	Application	Analysis	Evaluation	Representative Task
F. Communication with management and those charged with governance
1. Planned scope and timing of an engagement					Identify the matters related to the planned scope and timing of an engagement that should be communicated to management and those charged with governance.
					Article: AUD CPA Exam: Identifying Matters Related to the Planned Scope and Timing of an Engagement to be Communicated with Management
					Prepare presentation materials and supporting schedules for use in communicating the planned scope and timing of an engagement to management and those charged with governance.
					Article: AUD CPA Exam: How to Prepare Presentation Materials for Communicating the Planned Scope and Timing of an Engagement to Management
Content group/topic	Remembering & Understanding	Application	Analysis	Evaluation	Representative Task
2. Internal control related matters					Identify the matters related to deficiencies and material weaknesses in internal control that should be communicated to those charged with governance and management for an engagement and the timing of such communications.
					Article: AUD CPA Exam: How to Identify Matters Related to Deficiencies and Material Weaknesses in Internal Control to be Communicated to Management
					Prepare written communication materials for use in communicating identified internal control deficiencies and material weaknesses for an engagement to those charged with governance and management.
					Article: AUD CPA Exam: Preparing Written Communication Materials Regarding Identified Internal Control Deficiencies for Management
Content group/topic	Remembering & Understanding	Application	Analysis	Evaluation	Representative Task
G. Audit and assurance quality
					Identify a CPA firm’s responsibilities for its accounting and auditing practice’s engagement quality.
					Article: AUD CPA Exam: Understanding a CPA Firm's Responsibilities for Its Accounting and Auditing Practices System of Quality Control
					Explain procedures and responsibilities for managing engagement quality.
					Article: AUD CPA Exam: Understanding Procedures and Responsibilities for Quality Control on an Engagement

Area II - Assessing Risk and Developing a Planned Response (25-35%)

	Skill
Content group/topic	Remembering & Understanding	Application	Analysis	Evaluation	Representative Task
A. Planning an engagement
1. Overall engagement strategy					Explain the purpose and significance of the overall engagement strategy for an engagement.
					Article: AUD CPA Exam: Understanding the Purpose and Significance of the Overall Engagement Strategy for an Engagement
Content group/topic	Remembering & Understanding	Application	Analysis	Evaluation	Representative Task
2. Engagement plan					Prepare a draft engagement plan for specific processes, accounts or classes of transactions considering the prior period and changes in the current period.
					Article: AUD CPA Exam: How to Draft an Engagement Plan for Specific Processes, Accounts, or Classes of Transactions
					Prepare supporting planning-related materials (e.g., client assistance request listings, time budgets) for a detailed engagement plan starting with the prior-year engagement plan or with a template.
					Article: AUD CPA Exam: How to Prepare Supporting Planning-Related Materials for a Detailed Engagement Plan
Content group/topic	Remembering & Understanding	Application	Analysis	Evaluation	Representative Task
B. Understanding an entity and its environment
1. External factors					Understand supply and demand, elasticity measures and profit maximization (e.g. marginal cost, marginal revenue).
					Article: AUD CPA Exam: Understanding Supply and Demand, and Elasticity Measures and Profit Maximization
					Understand the business cycles (trough, expansion, peak, recession) and leading, coincident and lagging indicators of economic activity (e.g., consumer price index, producer price index, federal funds rate, bond yields, unemployment).
					Article: AUD CPA Exam: Understanding Business Cycles and Leading, Coincident and Lagging Indicators of Economic Activity
					Identify relevant factors (e.g., economic, environmental, financial reporting framework, government policy, industry, regulatory, supply chain, technology) that could impact an entity, its operations, and/or the inherent risk of material misstatement.
					Article: AUD CPA Exam: Identify Relevant Factors That Could Impact an Entity, Its Operations, and the Inherent Risk of Material Misstatement
Content group/topic	Remembering & Understanding	Application	Analysis	Evaluation	Representative Task
2. Internal factors					Understand the entity’s responsibilities with respect to the corporate governance provisions of the Sarbanes-Oxley Act of 2002.
					Article: AUD CPA Exam: Understanding an Entity's Responsibilities with Respect to the Corporate Governance Provisions of the Sarbanes-Oxley Act
					Identify the relevant factors that define the nature of an entity, including the impact on the risk of material misstatement (e.g., its operations, ownership and governance structure, investment and financing plans, selection of accounting policies and objectives and strategies).
					Article: AUD CPA Exam: Understanding the Relevant Factors That Define the Nature of an Entity, Including the Impact on the Risk of Material Misstatement
Content group/topic	Remembering & Understanding	Application	Analysis	Evaluation	Representative Task
C. Understanding an entity’s control environment and business processes, including information technology (IT) systems
1. COSO Internal Control – Integrated Framework					Define internal control within the context of the COSO internal control framework, including the purpose, objectives and limitations of the framework.
					Article: AUD CPA Exam: Defining Internal Control Within the Context of the COSO Internal Framework
					Identify and define the components, principles and underlying structure of the COSO internal control framework.
					Article: AUD CPA Exam: Understanding the Components, Principles, and Structure of the COSO Internal Control Framework
Content group/topic	Remembering & Understanding	Application	Analysis	Evaluation	Representative Task
2. Control environment, IT general controls, and entity-level controls					Understand the elements of an entity’s control environment, including the design and implementation of IT general controls and entity-level controls.
					Article: AUD CPA Exam: Understanding the Elements of an Entity's Control Environment, IT General Controls, and Entity-Level Controls
					Perform procedures to obtain an understanding of how an entity has responded to risks arising from the use of IT, including identifying and testing the design and implementation of relevant IT general controls.
					Article: AUD CPA Exam: Performing Procedures to Obtain an Understanding of an Entity's Response to Risks Arising from IT
Content group/topic	Remembering & Understanding	Application	Analysis	Evaluation	Representative Task
3. Business processes and the design of internal controls, including the IT environment					Identify and document the significant business processes and data flows that directly or indirectly impact an entity’s financial statements.
					Article: AUD CPA Exam: Identifying and Documenting Significant Business Processes and Data Flows That Affect an Entity's Financial Statements
					Perform a walkthrough of a significant business process and document (e.g., flow charts, process diagrams, narratives) the flow of relevant transactions and data from initiation through financial statement reporting and disclosure.
					Article: AUD CPA Exam: How to Perform a Walkthrough of a Significant Business Process and Document the Data Flow of Relevant Transactions
					Obtain an understanding of an entity’s IT infrastructure (e.g., ERP, cloud computing or hosting arrangements, custom or packaged applications) and document the procedures performed to obtain that understanding.
					Article: AUD CPA Exam: How to Obtain an Understanding of an Entity's IT Systems Infrastructure
					Obtain an understanding of IT applications that are, directly or indirectly, the source of financial transactions or the data used to record financial transactions (e.g., how the entity uses IT applications to capture, store, and process information).
					Article: AUD CPA Exam: Obtaining an Understanding of How an Entity Uses IT Systems to Capture, Store, and Process Financial Information
					Perform tests of the design and implementation of relevant automated and manual transaction-level internal controls (e.g. authorizations and approvals, reconciliations, verifications, physical or logical controls, segregation of duties).
					Article: AUD CPA Exam: How to Perform Tests of the Design and Implementation of Automated and Manual Transaction-Level Internal Controls
					Identify and document the relevant automated and manual controls within the flow of an entity’s transactions for a significant business process and consider the effect of these controls on the completeness, accuracy and reliability of an entity’s data.
					Article: AUD CPA Exam: Identifying and Documenting Relevant Controls and the Effect They Have on the Completeness, Accuracy, and Reliability of an Entity's Data
					Conclude whether relevant automated and manual transaction-level internal controls are effectively designed and placed in operation.
					Article: AUD CPA Exam: Making Conclusions Whether Relevant Transaction-Level Internal Controls Are Effectively Designed and Placed in Operation
Content group/topic	Remembering & Understanding	Application	Analysis	Evaluation	Representative Task
4. Implications of an entity using a service organization					Understand the differences between SOC 1® and SOC 2® engagements.
					Article: AUD CPA Exam: Understanding the Differences Between SOC 1 and SOC 2 Engagements
					Identify and document the purpose and significance of an entity’s use of a service organization, including the impact of using a SOC 1® Type 2 report in an audit of an entity’s financial statements.
					Article: AUD CPA Exam: Documenting an Entity's Use of a Service Organization and a SOC 1 Type 2 Report in an Audit of Financial Statements
					Use a SOC 1® Type 2 report to determine the nature and extent of testing procedures to be performed in an audit of an entity’s financial statements.
					Article: AUD CPA Exam: Using a SOC 1 Type 2 Report to Determine the Testing Procedures to be Performed in a Financial Statement Audit
Content group/topic	Remembering & Understanding	Application	Analysis	Evaluation	Representative Task
5. Limitations of controls and risk of management override					Understand the limitations of internal controls and the potential impact on the risk of material misstatement of an entity’s financial statements.
					Article: AUD CPA Exam: Understanding the Limitations of Internal Controls and Impact on the Risk of Material Misstatement in an Entity's Financial Statements
					Identify and document the risks associated with management override of internal controls and the potential impact on the risk of material misstatement of an entity’s financial statements.
					Article: AUD CPA Exam: Identifying and Documenting Risks Associated with Management Override of Internal Controls and Potential Impact on RMM
Content group/topic	Remembering & Understanding	Application	Analysis	Evaluation	Representative Task
D. Materiality
1. For the financial statements as a whole					Understand materiality, including qualitative considerations, as it relates to the financial statements and related disclosures as a whole.
					Article: AUD CPA Exam: Understanding Materiality as It Relates to the Financial Statements as a Whole
					Calculate materiality for an entity’s financial statements as a whole.
					Article: AUD CPA Exam: How to Calculate Materiality for an Entity's Financial Statements as a Whole
					Calculate the materiality level (or levels) to be applied to classes of transactions, account balances and disclosures in an audit of an issuer or nonissuer.
					Article: AUD CPA Exam: How to Calculate the Materiality Levels to Be Applied to Classes of Transactions, Account Balances, and Disclosures in an Audit
Content group/topic	Remembering & Understanding	Application	Analysis	Evaluation	Representative Task
2. Tolerable misstatement and performance materiality					Understand the use of tolerable misstatement or performance materiality in an audit.
					Article: AUD CPA Exam: Understanding the Use of Tolerable Misstatement or Performance Materiality in an Audit
					Determine tolerable misstatement or performance materiality for the purposes of assessing the risk of material misstatement and determining the nature, timing and extent of further audit procedures in an audit of an issuer or nonissuer.
					Article: AUD CPA Exam: Determining Tolerable Misstatement or Performance Materiality for Determining Further Audit Procedures
Content group/topic	Remembering & Understanding	Application	Analysis	Evaluation	Representative Task
E. Assessing and responding to risks of material misstatement, whether due to fraud or error
					Determine the pressures, incentives and opportunities for fraud (e.g., fraudulent financial reporting, misappropriation of assets) that could lead to the risk of material misstatement.
					Article: AUD CPA Exam: Understanding the Pressures, Incentives, and Opportunities for Fraud That Could Lead to the Risk of Material Misstatement
					Determine risk of material misstatement, whether due to fraud or error, at the financial statement level and relevant assertion level for each significant class of transactions, significant account and disclosure.
					Article: AUD CPA Exam: Determining the Risk of Material Misstatement at the Financial Statement Level and Relevant Assertion Level
					Determine a response to risks of material misstatement at the financial statement level (e.g. maintaining professional skepticism, engagement team supervision, incorporating elements of unpredictability), considering the auditor’s understanding of the control environment.
					Article: AUD CPA Exam: Determining a Response to RMM at the Financial Statement Level, Considering the Auditor's Understanding of the Control Environment
					Determine appropriate procedures to assess the operating effectiveness of relevant controls.
					Article: AUD CPA Exam: Determining Appropriate Procedures to Assess the Operating Effectiveness of Relevant Controls
					Determine appropriate substantive procedures to test relevant assertions for each significant class of transactions, significant account and disclosure.
					Article: AUD CPA Exam: Determining Appropriate Substantive Procedures to Test Relevant Assertions for Each Significant Class of Transactions, Significant Account, and Disclosures
					Determine procedures to satisfy the requirements and objectives of an attestation engagement.
					Article: AUD CPA Exam: Determine Procedures to Satisfy the Requirements and Objectives of an Attestation Engagement
					Determine procedures to satisfy the requirements and objectives of an accounting and review services engagement.
					Article: AUD CPA Exam: Determine Procedures to Satisfy the Requirements and Objectives of an Accounting and Review Services Engagement
					Assess risks of material misstatement, whether due to fraud or error, at the financial statement level and develop a response by leveraging the combined knowledge and understanding of the engagement team.
					Article: AUD CPA Exam: Assessing RMM at the Financial Statement Level and Developing a Response with the Combined Knowledge of the Engagement Team
					Assess the potential impact of identified risks of material misstatement at ther elevant assertion level for each significant class of transactions, significant account and disclosure, considering the controls the auditor intends to test.
					Article: AUD CPA Exam: Assessing the Impact of Identified Risks at the Assertion Level, Considering the Controls the Auditor Intends to Test
					Analyze the risk of material misstatement, including the potential impact of individual and cumulative misstatements, to provide a basis for developing planned audit procedures.
					Article: AUD CPA Exam: Analyzing the RMM, Including the Impact of Individual and Cumulative Misstatements, to Provide a Basis for Planning Audit Procedures
					Use outputs from audit data analytic procedures (e.g. reports and visualizations) to identify transactions that may have a higher risk of material misstatement and interpret the results to develop planned audit procedures.
					Article: AUD CPA Exam: Using Outputs from Audit Data Analytic Procedures to Identify Transactions with Higher RMM to Develop Planned Audit Procedures
Content group/topic	Remembering & Understanding	Application	Analysis	Evaluation	Representative Task
F. Planning for and using the work of others
					Identify the factors to consider in determining the extent to which an engagement team can use the work of the internal audit function, IT auditor, auditor’s specialist, management’s specialist or a component auditor.
					Article: AUD CPA Exam: Identifying the Factors to Determine the Extent the Engagement Team Can Use the Work of Internal Auditors, IT Auditors, Etc.
					Determine the nature and scope of the work of the internal audit function, IT auditor, auditor’s specialist, management’s specialist or component auditor.
					Article: AUD CPA Exam: Determining the Nature and Scope of the Internal Audit Function, IT Auditor, Auditor's Specialist, Management's Specialist, or Component Auditor
					Perform and document procedures to determine the extent to which an engagement team can use the work of the internal audit function, IT auditor, auditor’s specialist, management’s specialist or a component auditor.
					Article: AUD CPA Exam: Performing Procedures to Determine the Extent the Engagement Team Can use the Work of the Internal Audit Function, IT Auditor, Auditor's Specialist, Etc.
Content group/topic	Remembering & Understanding	Application	Analysis	Evaluation	Representative Task
G. Specific areas of engagement risk
1. An entity’s compliance with laws and regulations					Understand the accountant’s responsibilities with respect to laws and regulations that have a direct effect on the determination of material amounts or disclosures in an entity’s financial statements for an engagement.
					Article: AUD CPA Exam: Understanding the Accountant's Responsibilities Regarding Laws and Regulations Affecting an Entity's Financial Statements for an Engagement
					Understand the accountant’s responsibilities with respect to laws and regulations that are fundamental to an entity’s business but do not have a direct effect on the entity’s financial statements in an engagement.
					Article: AUD CPA Exam: Understanding the Accountant's Responsibilities Regarding Laws Affecting an Entity But Without a Direct Effect on the Financial Statements
					Perform tests of compliance with laws and regulations that have a direct effect on material amounts or disclosures in an entity’s financial statements in an engagement.
					Article: AUD CPA Exam: How to Perform Tests of Compliance with Laws and Regulations Affecting an Entity's Financial Statements in an Engagement
					Perform tests of compliance with laws and regulations that are fundamental to an entity’s business, but do not have a direct effect on the entity’s financial statements for an engagement.
					Article: AUD CPA Exam: How to Perform Tests of Compliance with Laws and Regulations Affecting an Entity But Without a Direct Affect on the Financial Statements
Content group/topic	Remembering & Understanding	Application	Analysis	Evaluation	Representative Task
2. Accounting estimates					Recognize the potential impact of lower complexity and higher complexity significant accounting estimates on the risk of material misstatement, including the indicators of management bias.
					Article: AUD CPA Exam: How to Recognize the Potential Impact of Significant Accounting Estimates on the RMM, Including Indicators of Management Bias
Content group/topic	Remembering & Understanding	Application	Analysis	Evaluation	Representative Task
3. Related parties and related party transactions					Perform procedures to identify related party relationships and transactions, including consideration of significant unusual transactions and transactions with executive officers.
					Article: AUD CPA Exam: How to Perform Procedures to Identify Related Party Relationships and Transactions, Including Significant Unusual Transactions
Content group/topic	Remembering & Understanding	Application	Analysis	Evaluation	Representative Task
4. Uniform Guidance for single audits					Understand when an entity is required to have a single audit in accordance with the audit requirements of the Uniform Guidance, including the identification of federal awards and major programs.
					Article: AUD CPA Exam: Understanding When an Entity Is Required to Have a Single Audit, Including Identifying Federal Awards and Major Programs

Area III - Performing Further Procedures and Obtaining Evidence (30-40%)

	Skill
Content group/topic	Remembering & Understanding	Application	Analysis	Evaluation	Representative Task
A. Use of data and information
1. Requesting, preparing and transforming data					Explain the components of a relational database (e.g., tables, records, fields/ attributes, primary and foreign keys, normalization).
					Article: AUD CPA Exam: Understanding the Components of a Relational Database
					Explain the characteristics and uses of different measurement scales (e.g., nominal, ordinal, interval, ratio, continuous, discrete).
					Article: AUD CPA Exam: Understanding the Characteristics and Uses of Different Measurement Scales Such as Nominal Ordinal, Etc.
					Determine attribute structures, format, and sources of data needed when making a data extraction request to complete planned procedures.
					Article: AUD CPA Exam: How to Determine Attribute Structures and Format When Doing Data Extraction to Complete Planned Procedures
					Determine methods to transform (e.g., preparing, cleaning, scrubbing) data to complete planned procedures.
					Article: AUD CPA Exam: How to Determine Methods to Transform Data to Complete Planned Procedures
Content group/topic	Remembering & Understanding	Application	Analysis	Evaluation	Representative Task
2. Reliability of data and information					Perform procedures (e.g., agreeing information to original sources such as general ledger, subledger or external information sources, validating search or query criteria used to obtain data) to validate the reliability (completeness, accuracy, authenticity and susceptibility to management bias) of data and information obtained.
					Article: AUD CPA Exam: How to Perform Procedures to Validate the Reliability of Data and Information Obtained During an Engagement
Content group/topic	Remembering & Understanding	Application	Analysis	Evaluation	Representative Task
3. Data analytics					Describe how to apply automated tools and techniques to process, organize, structure or present data in a given context to generate useful information that can be used as evidence.
					Article: AUD CPA Exam: Understanding How to Apply Automated Tools and Techniques to Data in a Given Context to Generate Useful Information
					Perform procedures using outputs (e.g. reports, visualizations) from audit data analytic techniques to determine relationships, trends or notable items in the data and identify the appropriate audit response.
					Article: AUD CPA Exam: How to Perform Procedures Using Outputs from Audit Data Analytic Techniques to Determine Relationships and Trends
Content group/topic	Remembering & Understanding	Application	Analysis	Evaluation	Representative Task
B. Sufficient appropriate evidence
					Determine the sources of sufficient appropriate evidence (e.g., obtained from management specialists, obtained from external sources, developed by the audit team from internal or external sources).
					Article: AUD CPA Exam: How to Determine the Sources of Sufficient Appropriate Evidence Obtained in an Engagement
					Exercise professional skepticism and professional judgment while analyzing information to be used as audit evidence taking into account its relevance and reliability, authenticity and whether such information corroborates or contradicts the assertions in the financial statements.
					Article: AUD CPA Exam: Understanding Professional Skepticism and Professional Judgment While Analyzing Audit Evidence
					Conclude whether sufficient appropriate evidence has been obtained to achieve the objectives of the planned procedures.
					Article: AUD CPA Exam: How to Conclude Whether Sufficient Appropriate Evidence Has Been Obtained to Achieve the Objectives of the Planned Procedures
Content group/topic	Remembering & Understanding	Application	Analysis	Evaluation	Representative Task
C. Sampling techniques
					Understand the purpose and application of sampling techniques including the use of automated tools and audit data analytic techniques to identify significant events or transactions that may impact the financial statements.
					Article: AUD CPA Exam: Understanding and Using Sampling Techniques to Identify Significant Events or Transactions That May Impact the Financial Statements
					Identify the appropriate population of items to sample to meet the objectives of the planned procedures.
					Article: AUD CPA Exam: How to Identify the Appropriate Population of Items to Sample to Meet the Objectives of the Planned Procedures
					Determine the appropriate sampling method to be used in order to accomplish the objective (control, attribute, test of detail) of the planned procedures.
					Article: AUD CPA Exam: How to Determine the Appropriate Sampling Method to be Used to Accomplish the Objective of the Planned Procedures
					Use sampling techniques to extrapolate the characteristics of a population from a sample of items.
					Article: AUD CPA Exam: How to Use Sampling Techniques to Extrapolate the Characteristics of a Population from a Sample of Items
Content group/topic	Remembering & Understanding	Application	Analysis	Evaluation	Representative Task
D. Procedures to obtain sufficient appropriate evidence
1. Test of controls and test of details					Use observation and inspection to obtain evidence.
					Article: AUD CPA Exam: Using Observation and Inspection to Obtain Audit Evidence
					Use recalculation (manually or using automated tools and techniques) to test the mathematical accuracy of information to obtain evidence.
					Article: AUD CPA Exam: Using Recalculation to Test the Mathematical Accuracy of Information to Obtain Audit Evidence
					Use reperformance to independently execute procedures or controls to obtain evidence.
					Article: AUD CPA Exam: Using Reperformance to Independently Execute Procedures or Controls to Obtain Audit Evidence
					Inquire of management and others to gather evidence and document the results.
					Article: AUD CPA Exam: How to Inquire of Management and Others to Gather Audit Evidence and Document the Results
					Analyze responses obtained during structured interviews or informal conversations with management and others, including those in non-financial roles, and ask relevant and effective follow-up questions to understand their perspectives and motivations.
					Perform tests of operating effectiveness of internal controls, including the analysis of exceptions to identify deficiencies in an audit of financial statements or an audit of internal control.
					Article: AUD CPA Exam: How to Perform Tests of Operating Effectiveness of Internal Controls in an Audit
					Perform tests of details, including the analysis of exceptions, to identify potential misstatements in an audit of financial statements.
					Article: AUD CPA Exam: How to Perform Tests of Details to Identify Potential Misstatements in an Audit
Content group/topic	Remembering & Understanding	Application	Analysis	Evaluation	Representative Task
2. Analytical procedures					Determine the suitability of substantive analytical procedures to provide evidence to support an identified assertion.
					Article: AUD CPA Exam: How to Determine the Suitability of Substantive Analytical Procedures to Support and Identified Assertion
					Perform substantive analytical procedures, including developing an expectation, on an account balance to provide evidence to support an identified assertion.
					Article: AUD CPA Exam: How to Perform Substantive Analytical Procedures on an Account Balance to Provide Evidence to Support an Identified Assertion
					Perform analytical procedures near the end of an audit engagement that assist the auditor when forming an overall conclusion about whether the financial statements are consistent with the auditor’s understanding of the entity.
					Article: AUD CPA Exam: Perform Analytical Procedures Near the End of an Audit to Form an Overall Conclusion
					Evaluate and investigate differences resulting from analytical procedures (e.g., fluctuations or relationships that are inconsistent with other information or expected values).
					Article: AUD CPA Exam: Example Situations to Evaluate and Investigate Differences Resulting from Analytical Procedures in an Audit
Content group/topic	Remembering & Understanding	Application	Analysis	Evaluation	Representative Task
3. External confirmations					Confirm significant account balances and transactions using appropriate tools and techniques (e.g., confirmation services, electronic confirmations, manual confirmations) to obtain relevant and reliable evidence.
					Article: AUD CPA Exam: Confirm Significant Account Balances and Transactions Using Appropriate Tools and Techniques to Obtain Reliable Evidence in an Audit
					Analyze external confirmation responses to determine the need for follow-up or further investigation.
					Article: AUD CPA Exam: How to Analyze External Confirmation Responses to Determine the Need for Follow-Up or Further Investigation
Content group/topic	Remembering & Understanding	Application	Analysis	Evaluation	Representative Task
E. Specific matters that require special consideration
1. Accounting estimates					Recalculate and reperform procedures to validate the inputs and assumptions of an entity’s significant accounting estimates with a higher risk of material misstatement or complexity, such as fair value estimates.
					Article: AUD CPA Exam: How to Recalculate and Re-Perform Procedures to Validate the Assumptions of an Entity's Significant Accounting Estimates
					Perform procedures (e.g. reviewing the work of a specialist and procedures performed by the engagement team) to validate an entity’s calculations and detailed support for significant accounting estimates, including consideration of information that contradicts assumptions made by management.
					Article: AUD CPA Exam: How to Perform Procedures to Validate an Entity's Calculations and Support for Significant Accounting Estimates
					Conclude on the reasonableness of significant accounting estimates with a lower risk of material misstatement or complexity in an audit.