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CPA Audit & Insurance : AA

AA Exam Simulator
  • Exam Code: AA
  • Exam Name: Audit & Insurance
  • Updated: Jul 20, 2026
  • Q & A: 80 Questions and Answers
  • CPA AA Q&A - in .pdf

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About CPA AA Exam Simulator

What is the duration, language, and format of the Certified Public Accountant (CPA) Exam

  • Language of Exam: English
  • Duration of Exam: 16 hours of total
  • Passing score: 75 for each section
  • Format: Multiple choice, Task-based, communication tasks

How to study the Certified Public Accountant (CPA) Exam

In order to study for the Certified Public Accountant (CPA) Exam, use the exam blueprints and study resources by accessing the links at the bottom of this document. Use the material on the internet to learn all the exam contents in detail and then take the practice sample tests through the AICPA website. The “Help” button on each sample test provides a link to tutorial topics that can be further used to gain more in-depth knowledge. Students are highly encouraged to join AICPA's Certification community where they can join students from all over the world and learn together. CPA exam dumps are highly recommended for candidates as they are the best study materials. For further exam self-study materials, refer to the links down below.

As always, We recommend a combination of hands-on experience, completion of the training course, and self-study in the areas described in the Exam Outline section of this exam guide as preparation for this exam. After all sorts of study, test your understanding by taking the CPA practice exams. Hover on to AICPA's Website and take a look at study materials provided for the exam. Check for the topics mentioned in the Exam Outline section of this guide to review the online documentation, tip sheets, and user guides and study the details relevant to those topics. Refer to the links at the end of this document for more study material.

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CPA AA Exam Syllabus Topics:

SectionObjectives
Topic 1: Audit Evidence and Procedures- Sampling and substantive testing
- Audit procedures and techniques
Topic 2: Internal Controls- Internal control systems and components
- Control testing and evaluation
Topic 3: Audit and Assurance Fundamentals- Nature and purpose of audit and assurance
- Types of assurance engagements
Topic 4: Audit Reporting- Modifications to audit opinion
- Audit opinions and reports
Topic 5: Professional Ethics and Legal Responsibilities- Auditor independence and professional conduct
- APES 110 Code of Ethics
Topic 6: Audit Planning and Risk Assessment- Understanding the entity and its environment
- Risk of material misstatement
- Materiality and audit strategy

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