CPA AUD — U.S. - Auditing and Attestation Study Plan
A practical 7, 14, 30, and 60/90-day study plan for AICPA CPA AUD with daily practice, simulations, missed-question review, and mock exam timing.
How to use this Study Plan
This Study Plan is for candidates preparing for the AICPA U.S. CPA AUD - Auditing and Attestation exam, code CPA AUD. It is built for practical scheduling: what to study, when to drill questions, when to use simulations, when to take timed mock exams, and when to stop adding new material.
CPA AUD preparation is different from calculation-heavy exam sections. Your main work is learning how audit standards, professional responsibilities, evidence, reporting, and engagement types apply to realistic scenarios. The best study rhythm combines:
- Short content review
- Heavy multiple-choice practice
- Task-based simulation practice
- Detailed missed-question review
- Timed mixed sets
- Final-week consolidation
This page is independent study planning support and is not affiliated with AICPA.
Which plan should you use?
| Time until exam | Best plan | Weekly study load | Main objective | Best if you… |
|---|---|---|---|---|
| 7 days | Final review plan | 18-30 hours total | Stabilize recall, timing, and reporting logic | Have already completed most content |
| 14 days | Focused recovery plan | 30-45 hours total | Patch weak areas and build mixed-question accuracy | Know the basics but feel uneven |
| 30 days | Balanced plan | 60-90 hours total | Cover all major AUD areas with practice cycles | Need structure but are not starting from zero |
| 60 days | Full preparation path | 90-130 hours total | Learn, drill, simulate, and review in layers | Want a complete but compressed plan |
| 90 days | Extended preparation path | 110-160 hours total | Build depth without cramming | Are starting early or studying around work/family demands |
If you are unsure, choose the shorter plan only if you have already completed a first pass through your materials. If not, use the 30-day or 60/90-day path and compress only the parts you already know.
Start with a diagnostic, not with rereading
Before building your calendar, take a diagnostic set. This prevents you from spending three days reviewing topics you already know while ignoring your actual risk areas.
| Diagnostic step | What to do | Time limit | Output |
|---|---|---|---|
| Mixed MCQ set | Answer 40-60 AUD questions across topics | Timed if possible | Accuracy by topic and error type |
| Mini simulation set | Complete 1-2 task-based simulations | Timed or semi-timed | Notes on exhibit handling and process gaps |
| Reporting check | Drill audit report and engagement-type questions | 30-45 minutes | List of report/opinion distinctions to review |
| Error log setup | Record every miss and every guess | 30 minutes | Starting remediation list |
Use free practice exams early as diagnostic tools, not as proof of readiness. Save your highest-quality full mock exams for the final half of your plan.
AUD topic map for scheduling
Do not study CPA AUD as isolated definitions only. For each topic, connect the rule to a scenario, required audit response, report effect, or documentation issue.
| AUD study area | What to master | Practice focus |
|---|---|---|
| Ethics, independence, and professional responsibilities | Independence threats, due care, skepticism, professional judgment, quality considerations | Scenario MCQs with small fact changes |
| Engagement planning and risk assessment | Understanding the entity, materiality concepts, fraud risk, assertions, audit strategy | Risk-to-response mapping |
| Internal control | Walkthroughs, control design, operating effectiveness, control deficiencies, communication issues | Control scenario questions and simulations |
| Audit evidence and procedures | Relevance and reliability of evidence, confirmations, observation, inquiry, recalculation, reperformance, analytics | Assertion-to-procedure drills |
| Sampling and testing logic | Test of controls vs substantive testing, deviations, misstatements, sample evaluation | Short conceptual drills and TBS practice |
| Completing the audit | Subsequent events, contingencies, going concern, management representations, review of audit work | Timeline and documentation scenarios |
| Forming conclusions and reporting | Opinion types, report modifications, emphasis/other-matter logic, scope issues, misstatements | Reporting decision trees |
| Attestation and accounting service engagements | Reviews, compilations, preparation engagements, agreed-upon procedures, examinations/reviews of subject matter | Engagement comparison tables |
| Governmental, special-purpose, or other specialized reporting topics | Terminology and report differences covered in your current materials | Targeted drill sets, not overreading |
Use the current AICPA CPA AUD blueprint and your review course to confirm the exact scope for your exam window. Do not rely on old topic lists without checking your materials.
Daily practice rhythm
Use this rhythm on most study days. Adjust the length, but keep the order.
| Session block | 60-minute day | 2-hour day | 3-hour day |
|---|---|---|---|
| Warm-up review | 5 min: review old misses | 10 min | 15 min |
| Content refresh | 15 min: one narrow topic | 25 min | 35 min |
| Focused MCQ drill | 25 min | 40 min | 60 min |
| Simulation or scenario work | Skip or 5 min review | 25 min | 45 min |
| Missed-question review | 10 min | 20 min | 30 min |
| Next-session plan | 5 min | 5 min | 5 min |
A good AUD study day is not measured by pages read. It is measured by whether you can explain the correct audit response, engagement requirement, or reporting consequence after seeing a scenario.
Weekly rhythm
| Day type | Best use |
|---|---|
| New-topic day | Read/watch briefly, then complete focused MCQs immediately |
| Drill day | Do 2-3 sets of 15-25 questions by topic |
| Simulation day | Complete 2-4 task-based simulations and review exhibits slowly |
| Mixed review day | Timed mixed set across all completed topics |
| Mock/review day | Take a timed mock or section-length practice, then spend as long reviewing as testing |
| Light day | Flashcards, report formats, error log, no heavy new material |
7-day final review plan
Use this plan if your exam is one week away. The goal is not to relearn everything. The goal is to reduce avoidable mistakes, improve timing, and stabilize high-value AUD judgment areas.
| Day | Main focus | Practice work | Review output |
|---|---|---|---|
| 1 | Diagnostic triage | 50-75 mixed MCQs and 1 simulation | Rank your 5 weakest topics |
| 2 | Planning, risk, assertions, internal control | Focused MCQs plus one control/risk simulation | Risk-response map |
| 3 | Evidence and procedures | Drill evidence quality, confirmations, inventory, analytics, sampling concepts | Procedure-by-assertion notes |
| 4 | Reporting | Drill opinion types, modifications, emphasis/other-matter logic, report wording distinctions | Reporting decision tree |
| 5 | Ethics, independence, attestation, reviews/compilations/preparation/AUP | Focused sets on engagement comparisons | Engagement comparison chart |
| 6 | Timed mock or compressed mock | Use a realistic timed format from your review provider | Error log sorted by fixability |
| 7 | Final consolidation | Light mixed set, flashcards, report chart, old misses | Stop heavy studying early |
7-day rules
- Stop adding new material after Day 5 unless it is a small, clearly testable gap.
- Do not take a full mock in the final 24 hours.
- Prioritize report logic, engagement type distinctions, independence, assertions, evidence, and internal control.
- Review explanations for both missed questions and lucky guesses.
- If you are tired, do fewer questions with deeper review instead of rushing through large sets.
14-day focused plan
Use this plan if you have two weeks and need a disciplined recovery schedule. It assumes you have seen the material before but need better retention and application.
| Day | Focus | Required practice |
|---|---|---|
| 1 | Diagnostic and calendar setup | 60 mixed MCQs, 1-2 simulations, create error log |
| 2 | Ethics, independence, professional responsibilities | 40-60 focused MCQs |
| 3 | Engagement acceptance, planning, audit strategy | 40-60 focused MCQs |
| 4 | Risk assessment, fraud, assertions | 50 MCQs plus assertion mapping |
| 5 | Internal control and control deficiencies | 40 MCQs plus 1 control simulation |
| 6 | Audit evidence and audit procedures | 50 MCQs plus procedure selection drills |
| 7 | Mixed review checkpoint | 75 timed mixed MCQs; review every miss |
| 8 | Sampling, analytics, substantive testing logic | 40-60 focused MCQs |
| 9 | Completing the audit | Subsequent events, contingencies, going concern, representations |
| 10 | Reporting | Opinion types, modifications, explanatory language, special reporting |
| 11 | Attestation and accounting service engagements | Reviews, compilations, preparation, AUP, examination/review distinctions |
| 12 | Full timed mock | Use realistic timing and break structure from your materials |
| 13 | Mock remediation | Redo missed topics; complete 2-3 simulations in weak areas |
| 14 | Final review | Light mixed set, error log, report chart, engagement chart |
14-day priority order
If you fall behind, protect these items first:
- Reporting and opinion logic
- Assertions, risks, and procedures
- Internal control concepts
- Ethics and independence scenarios
- Engagement type comparisons
- Simulations with exhibits
- Fine-detail memorization
30-day balanced plan
Use this plan if you need a full structure but cannot spend months preparing. It gives you one pass through major AUD content, followed by mixed practice and mock review.
| Days | Study block | What to do | Practice target |
|---|---|---|---|
| 1-2 | Diagnostic and setup | Take diagnostic, build topic list, set error log categories | 60-80 mixed MCQs, 1-2 simulations |
| 3-5 | Ethics, independence, general principles | Professional responsibilities, skepticism, engagement acceptance | 120-150 focused MCQs |
| 6-9 | Planning and risk assessment | Materiality concepts, fraud, assertions, risk response | 150-200 MCQs, 1-2 simulations |
| 10-13 | Internal control | Control environment, walkthroughs, design vs operating effectiveness, deficiencies | 120-160 MCQs, 2 simulations |
| 14 | Review checkpoint | Timed mixed set on Days 3-13 topics | 75-100 MCQs |
| 15-18 | Evidence and procedures | Evidence quality, confirmations, inventory, analytics, sampling/testing concepts | 150-200 MCQs, 2 simulations |
| 19-21 | Completing the audit | Subsequent events, contingencies, going concern, management representations | 90-120 MCQs, 1-2 simulations |
| 22-24 | Reporting | Audit opinions, modifications, report structure, special reporting | 150 focused MCQs |
| 25-26 | Attestation and accounting services | Reviews, compilations, preparation, agreed-upon procedures, examination/review engagements | 100-150 MCQs |
| 27 | Full timed mock | Take a realistic mock exam | Full review afterward |
| 28-29 | Remediation | Redo weak topics; repeat missed-question sets | 100-150 targeted MCQs, 2 simulations |
| 30 | Final review | Error log, report chart, engagement comparison chart, light mixed set | No heavy new content |
30-day weekly checkpoints
| Checkpoint | You should be able to… |
|---|---|
| End of Week 1 | Explain independence and professional responsibility questions without guessing |
| End of Week 2 | Connect risks, assertions, controls, and planned audit procedures |
| End of Week 3 | Work through evidence and completion-stage scenarios with fewer trap errors |
| Final week | Handle mixed sets and simulations under time pressure |
60/90-day full preparation path
Use the 60-day path if you can study consistently most weeks. Use the 90-day path if you are balancing work, family, or other CPA sections and want more spacing.
| Phase | 60-day pace | 90-day pace | Main work |
|---|---|---|---|
| Setup and diagnostic | Days 1-3 | Week 1 | Diagnostic set, calendar, error log, materials check |
| Foundations | Week 1 | Weeks 1-2 | Ethics, independence, general principles, engagement acceptance |
| Planning and risk | Week 2 | Weeks 3-4 | Planning, materiality concepts, fraud, assertions, risk response |
| Internal control | Week 3 | Weeks 5-6 | Control design, operating effectiveness, deficiencies, communication |
| Evidence and procedures | Week 4 | Weeks 7-8 | Evidence, substantive procedures, sampling/testing logic, analytics |
| Completion and reporting | Week 5 | Weeks 9-10 | Subsequent events, contingencies, going concern, opinions, modifications |
| Attestation and accounting services | Week 6 | Week 11 | Reviews, compilations, preparation, AUP, examination/review engagements |
| Integrated review | Week 7 | Week 12 | Mixed MCQs, simulations, report trees, engagement comparisons |
| Final review and mocks | Week 8 | Week 13 | Timed mock, remediation, final consolidation |
60-day weekly schedule
| Week | Focus | Minimum practice |
|---|---|---|
| 1 | Diagnostic, ethics, independence, general principles | 150 MCQs, 2 simulations |
| 2 | Planning, risk, fraud, assertions | 175 MCQs, 2 simulations |
| 3 | Internal control and control deficiencies | 150 MCQs, 3 simulations |
| 4 | Evidence, procedures, sampling/testing logic | 175 MCQs, 3 simulations |
| 5 | Completing the audit and reporting | 175 MCQs, 3 simulations |
| 6 | Attestation and accounting service engagements | 150 MCQs, 2 simulations |
| 7 | Integrated mixed review | 250 mixed MCQs, 4 simulations, 1 timed mock |
| 8 | Final review | Targeted weak areas, 1 timed mock or compressed mock, error-log review |
90-day weekly schedule
| Weeks | Focus | Practice rhythm |
|---|---|---|
| 1-2 | Diagnostic, setup, ethics, independence, professional responsibilities | Smaller focused sets, build notes carefully |
| 3-4 | Planning, risk assessment, fraud, assertions | Risk-to-response drills every session |
| 5-6 | Internal control | Control deficiency and audit response simulations |
| 7-8 | Evidence and procedures | Evidence reliability and procedure-selection practice |
| 9 | Completing the audit | Subsequent events, contingencies, going concern, representations |
| 10 | Reporting | Daily reporting MCQs and decision-tree review |
| 11 | Attestation and accounting services | Engagement comparison drills |
| 12 | Integrated review and first full mock | Full mock plus deep remediation |
| 13 | Final review | Light mixed practice, simulations, old misses, exam-day readiness |
Missed-question review method
Missed-question review is where most AUD improvement happens. Do not just read the explanation and move on.
Create an error log with these fields:
| Field | What to record |
|---|---|
| Date | When you missed it |
| Topic | Reporting, independence, evidence, internal control, etc. |
| Question type | MCQ or simulation |
| Error cause | Knowledge gap, wording trap, rushed, guessed, confused engagement type |
| Correct rule | One-sentence explanation in your own words |
| Trigger words | Words that should have changed your answer |
| Why wrong answer was tempting | The trap you fell for |
| Fix action | Redo set, make flashcard, review report chart, complete simulation |
| Review date | 1 day, 3 days, and 7 days later |
Common AUD error categories
| Error type | Example | Fix |
|---|---|---|
| Report confusion | Mixing qualified, adverse, and disclaimer logic | Build an opinion decision tree |
| Engagement confusion | Treating a review like an audit | Use an engagement comparison chart |
| Evidence mismatch | Choosing a weak procedure for the assertion | Drill assertion-to-procedure pairs |
| Internal control confusion | Mixing design effectiveness with operating effectiveness | Write the control objective before answering |
| Independence trap | Missing a relationship or prohibited service issue | Highlight parties, timing, and role |
| Simulation process error | Answering before reading all exhibits | Read requirements first, then label exhibits |
| Memorization without application | Knowing a term but missing the scenario | Explain the rule using the facts given |
Review cadence
| When | What to review |
|---|---|
| Same day | Every missed question and every lucky guess |
| Next day | Top 10 mistakes from the prior session |
| 3 days later | Repeat the topic with a smaller focused set |
| 7 days later | Add the topic to a mixed timed set |
| Final week | Review only recurring misses and high-risk distinctions |
When to use timed mock exams
Timed mock exams are useful only if you review them deeply. A mock without review is mostly a fatigue exercise.
| Plan length | First timed mock | Second timed mock | Final mock guidance |
|---|---|---|---|
| 7 days | Day 6 or use a compressed mock | Usually skip | Do not take a full mock in the final 24 hours |
| 14 days | Day 12 | Optional compressed retest on Day 13 | Use Day 14 for light review |
| 30 days | Around Day 21-24 if ready, or Day 27 as scheduled | Optional after remediation | Stop heavy mock testing the day before exam |
| 60 days | Week 7 | Week 8 | Leave time to fix weak areas |
| 90 days | Week 12 | Week 13 if useful | Use final days for consolidation, not exhaustion |
After each mock:
- Separate misses into fixable and deep-content issues.
- Redo questions you missed because of wording or rushing.
- Re-study topics you missed because of missing rules.
- Complete at least one simulation in your weakest area.
- Update your final-week checklist.
AUD-specific study tactics
Build a reporting decision tree
For every reporting question, force yourself to identify:
- What type of engagement is being performed?
- Is the issue a scope limitation, a material misstatement, a disclosure issue, or an emphasis/communication issue?
- Is the issue material or pervasive, based on the facts provided?
- What opinion or report modification follows?
- Does the report wording or paragraph placement change?
Do this repeatedly until reporting questions become process questions rather than memory questions.
Use an engagement comparison chart
Create one page that compares common engagement types.
| Engagement type | Key distinction to know | Practice question style |
|---|---|---|
| Audit | Highest level of assurance among financial statement services | Opinion, evidence, independence, report modifications |
| Review | Limited assurance | Inquiry/analytics and report wording distinctions |
| Compilation | No assurance | Independence disclosure and report distinctions |
| Preparation | No assurance | Documentation and disclaimer-style distinctions from compilation |
| Agreed-upon procedures | Procedures and findings, not an opinion | Responsibility for specified procedures and users |
| Examination/review of subject matter | Attestation distinctions | Assurance level and report wording |
Use your current CPA AUD materials to confirm exact terminology and reporting treatment.
Practice assertion-to-procedure matching
| Assertion or concern | Example procedure logic |
|---|---|
| Existence | Inspect assets, confirm balances, observe inventory |
| Completeness | Trace from source documents to records |
| Valuation | Recalculate, inspect support, evaluate estimates |
| Rights and obligations | Inspect contracts, titles, agreements |
| Cutoff | Test transactions around period end |
| Presentation and disclosure | Compare disclosures to reporting requirements and facts |
When reviewing MCQs, do not stop at “the answer is confirmation.” Ask: confirmation of what, from whom, and for which assertion?
Use simulations to practice process
For AUD simulations:
- Read the requirement before reading every exhibit.
- Label each exhibit by purpose: report, workpaper, client document, control description, representation, correspondence.
- Identify dates carefully for subsequent events and reporting questions.
- Watch for answer choices that are partially true but do not address the requirement.
- Save time at the end to check whether each response matches the exact question asked.
When to stop adding new material
| Plan length | Stop adding new material by… | What to do afterward |
|---|---|---|
| 7 days | Day 5 | Error log, reporting chart, mixed timed sets |
| 14 days | Day 10 or 11 | Mock, remediation, simulations |
| 30 days | Day 24 or 25 | Mixed review, timed mock, targeted repair |
| 60 days | Final 10-14 days | Integrated review and mock remediation |
| 90 days | Final 2 weeks | Timed practice, weak-area repair, final consolidation |
New material in the final stretch should be limited to small, high-probability gaps. Avoid opening an unfamiliar chapter late unless your diagnostic shows it is a major weakness.
Final-week rules
Follow these rules during the last week:
- Prioritize mixed practice over passive reading.
- Review every missed question and every guessed question.
- Drill reporting, engagement comparisons, independence, internal control, evidence, and assertions daily.
- Complete at least a few simulations, especially document-heavy ones.
- Do not rewrite all notes.
- Do not chase obscure details if core topics are still unstable.
- Keep sleep consistent.
- Stop intense studying early the day before the exam.
Exam-readiness checks
You are closer to ready when you can do the following consistently:
| Readiness check | What “ready” looks like |
|---|---|
| Reporting | You can choose the opinion/report effect by identifying the issue type first |
| Engagement types | You can distinguish audit, review, compilation, preparation, AUP, and attestation scenarios |
| Independence | You can spot role, relationship, service, and timing issues in fact patterns |
| Risk and assertions | You can connect client facts to assertion risks and audit responses |
| Internal control | You can identify control objectives, deficiencies, and testing implications |
| Evidence | You can choose procedures based on assertion and evidence reliability |
| Simulations | You can work through exhibits without losing the requirement |
| Timing | You can finish timed mixed sets without rushing the last questions |
| Error log | Your repeat mistakes are decreasing, not cycling |
Avoid using one strong practice score as your only readiness signal. Look for stable performance across mixed sets, simulations, and repeated weak-area reviews.
Practical next step
Start with a timed diagnostic set today. Then create a one-page error log and choose the 7-day, 14-day, 30-day, or 60/90-day path that matches your remaining time. Your next study session should include focused AUD practice questions, explanation review, and at least one concrete fix for a missed-question pattern.