Courses / Programme support
US CPA: Auditing and Attestation (AUD) · review course
USCPA-01 · Professional qualifications
CertiFi's review course for the Auditing and Attestation (AUD) core section of the AICPA Uniform CPA Examination. Fourteen lessons follow the four content areas of the AICPA blueprints effective for 2026 testing (ethics, professional responsibilities and general principles; assessing risk and developing a planned response; performing further procedures and obtaining evidence; and forming conclusions and reporting), with worked examples, exam tips and a large original multiple-choice question bank. It covers GAAS, PCAOB, SSARS, SSAE and Government Auditing Standards as tested in 2026, including SAS 145, SAS 149 and the new quality management standards.
Who it's for
Accounting graduates and audit professionals preparing to sit the AUD section of the US CPA exam who want structured, exam-focused revision with plenty of practice.
What you'll be able to do
- Apply the AICPA, SEC, PCAOB and GAO ethics and independence rules to engagement scenarios
- Plan an audit, set materiality and assess the risks of material misstatement, including fraud risks, under SAS 145
- Design and evaluate tests of controls, sampling plans and substantive procedures for key accounts
- Complete an audit by evaluating subsequent events, litigation, going concern, representations and misstatements
- Select the correct report and opinion for audits, integrated audits, reviews, compilations, attestation and governmental engagements
- Answer AUD-style multiple-choice questions accurately within exam time limits
Lessons
- 1The AUD exam, engagements and quality management7 min video
- 2Ethics, independence and professional conduct6 min video
- 3Terms of engagement, documentation and communications6 min video
- 4Planning, understanding the entity and materiality5 min video
- 5Internal control, business processes and IT6 min video
- 6Assessing and responding to the risks of material misstatement5 min video
- 7Using the work of others and specific risk areas5 min video
- 8Audit evidence, assertions and data analytics5 min video
- 9Tests of controls and audit sampling5 min video
- 10Substantive procedures for key accounts5 min video
- 11Completing the audit: litigation, subsequent events and representations5 min video
- 12Reviews, compilations and attestation engagements5 min video
- 13Forming the opinion and the auditor's report5 min video
- 14Integrated audits, special reports and governmental reporting5 min video