Free CPA AUD (Auditing & Attestation) Practice Questions
The entire CPA AUD question bank is free: 1,383 practice questions covering risk assessment, evidence gathering, professional responsibilities, and forming audit opinions. From FreeFellow, where 'free' is in the brand name. No trial, no signup to browse, no credit card.
1383 Questions
4 Topics
3 Difficulty Levels
2026 Syllabus
AI-native · Pay less · Access more
Others charge $1,000+. FreeFellow gives you the 70% you need to pass for free.
The full question bank, written solutions, lessons, formula sheet, mixed practice, and readiness tracking for your CPA AUD prep are free forever. No trial period, no credit card. Every lesson ships with AI-narrated audio, and every constructed-response item has a copy-to-AI prompt builder for your own ChatGPT or Claude. Become a Fellow ($59/qtr) only if you want mock exams, flashcards, analytics, AI essay grading, and a personalized study plan.
Everything You Need to Pass
The free tier covers what most candidates need to pass. Fellow ($59/qtr) adds the pacing tools.
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1,383+ Practice QuestionsFREE
Every question includes a detailed, step-by-step solution.
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Mixed PracticeFREE
Cross-topic sessions to keep recall sharp.
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Readiness TrackingFREE
Pass-probability estimate that sharpens with every session.
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Copy-to-AI Essay PromptsFREE
Structured prompts you paste into your own ChatGPT or Claude for self-graded essay feedback.
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Flashcards & Spaced RepetitionFELLOW
SM-2 review cards for long-term retention.
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Timed Mock ExamsFELLOW
Full-length practice exams weighted to the real blueprint.
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AI Grading for EssaysFELLOW
Instant AI-graded feedback on constructed-response essays using the official rubric.
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Performance AnalyticsFELLOW
Topic-by-topic mastery breakdown with difficulty mix.
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Personalized Study PlanFELLOW
Adapts to your exam date and weakest topics.
What's Free — and What Fellow Unlocks
The 70% of CPA AUD prep you actually need to pass — questions, solutions, lessons, mixed practice, AI-narrated audio, copy-to-AI essay prompts — is free forever. The remaining 30% (mocks, flashcards, analytics, study plan, AI essay grading) unlocks when you become a Fellow. Use the free tier as long as you like.
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Free forever
$0 · no credit card
1,383 practice questions with detailed solutions
Copy-to-AI essay prompts for your own ChatGPT or Claude
Mixed practice sessions across all topics
Formula sheet and reference materials
Readiness tracking with pass-probability estimates
No paywalls on questions · no trial period · no credit card
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Fellow unlock
$59 / qtr · $149 / yr per track
Timed mock exams with weighted scoring
Spaced-repetition flashcards backed by memory science
Topic-level practice to drill weak areas
Performance analytics by topic and difficulty
AI grading for constructed-response essays vs the official rubric
Personalized study plan that adapts to your exam date
How We Compare Save 90%+
Per-exam pricing across the major prep providers. The FreeFellow core (questions, solutions, lessons) is free forever — the optional Fellow tier is $59 per quarter, roughly 1/20th of what traditional providers charge.
FreeFellow core free
$0 · Fellow $59/qtr
Becker
$2,000–$3,500
Roger CPA
$1,800–$2,600
Traditional providers bundle prep into a single up-front fee. FreeFellow keeps the question bank and lessons free forever and charges only for deeper study tools (mocks, flashcards, analytics). All numbers are competitor list prices as of 2026.
Sample Questions
Question 1
Easy
Which of the following is an example of an IT general control?
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Correct Answer: B
Solution
B is correct.
IT general controls (ITGCs) are policies and procedures that relate to many applications and support the effective functioning of application controls. Access management — including role-based authentication and periodic access reviews — is a fundamental ITGC category.
Question 2
Medium
Which of the following statements is required to be included in a standard review report issued under AR-C 90?
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Correct Answer: C
Solution
Under AR-C 90, the standard review report must include a statement that a review is substantially less in scope than an audit, the objective of which is to express an opinion on the financial statements. This disclosure is required to clarify the level of assurance provided. A review does not involve obtaining an understanding of internal control, confirming balances, or testing controls—those are audit procedures under AU-C sections.
Question 3
Hard
A county government expends federal awards exceeding the single audit threshold and engages an auditor to perform the required audits. Which statement correctly distinguishes the Yellow Book report from the single audit reports?
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Correct Answer: D
Solution
The Yellow Book report and single audit reports serve different purposes. The Yellow Book report addresses compliance with laws, regulations, contracts, and grant agreements that have a material effect on the financial statements — it describes scope and reports findings but does not express an opinion. The single audit under Uniform Guidance layers on top of the Yellow Book audit and includes an opinion on compliance for each major program, an opinion on internal control over compliance for major programs, a schedule of findings and questioned costs, and a summary schedule of prior audit findings. Both report sets are generally publicly available.
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Frequently Asked Questions
How many free CPA AUD practice questions does FreeFellow have?
FreeFellow currently offers 1383 free CPA AUD practice questions across 4 topics, each with a detailed step-by-step solution. Questions span three difficulty levels and are aligned to the 2026 syllabus. The question bank is updated regularly.
What CPA AUD topics are covered?
The questions cover 4 topics: Ethics, Professional Responsibilities and General Principles, Assessing Risk and Developing a Planned Response, Performing Further Procedures and Obtaining Evidence, Forming Conclusions and Reporting. Each topic page shows your progress and lets you filter by difficulty level. You can practice by topic to target your weak areas or take mixed-topic practice exams.
Is FreeFellow really free for CPA AUD prep, or is there a catch?
No catch. The 70% of CPA AUD prep you actually need to pass is free forever: the full question bank of 1383 practice questions, detailed solutions on every question, mixed practice, the formula sheet, and readiness tracking. No trial period, no credit card. The remaining 30% (timed mock exams, flashcards with spaced repetition, performance analytics, and a personalized study plan) unlocks when you become a Fellow.
What does the $59 Fellow tier unlock for CPA AUD?
Fellow ($59 per quarter or $149 per year, per track) unlocks four things on top of the free tier: timed mock exams with weighted scoring that match the real exam blueprint, spaced-repetition flashcards built on memory science from cognitive psychology, topic-level practice to drill weak areas, performance analytics broken down by topic and difficulty, and a personalized study plan that adapts to your exam date. Everything else — questions, solutions, lessons — stays free.
How does FreeFellow compare to Becker, Surgent, or Wiley on price?
Traditional CPA AUD prep providers charge $200 to $3,500 for a single exam, paid upfront. FreeFellow keeps the question bank, written solutions, and lessons free forever. The optional Fellow tier is $59 per quarter (about 1/20th of what the big providers charge) and adds mock exams, flashcards, analytics, and a study plan. You can pass CPA AUD entirely on the free tier.
How should I use FreeFellow to study for CPA AUD?
Start with topic-based practice to identify weak areas. As your exam date approaches, switch to timed practice exams under realistic conditions. The free tier gives you everything you need to build mastery; if you want pacing tools (mock exams, analytics, a study plan) and long-term retention aids (spaced-repetition flashcards), become a Fellow.
Is CPA AUD a core or discipline section?
CPA AUD is one of the three core sections of the CPA exam that all candidates must pass. The other core sections are FAR and REG. Each section requires a score of 75 to pass (AICPA).
What score do you need to pass the CPA exam?
Each CPA exam section requires a minimum score of 75 on a scale of 0 to 99 (AICPA). The passing score is set by the AICPA and applies uniformly to all sections. All four sections must be passed within an 18-month rolling window from the date of the first passing score.
Can I study for the CPA exam while working full time?
Yes. Most CPA candidates study while working full time, typically dedicating 15-20 hours per week per section. Many candidates take one section at a time, spending 6-8 weeks per section. Most candidates complete all four sections in 6 to 12 months.
FreeFellow is an AI-native exam prep platform for actuarial (SOA & CAS), CFA, CFP, CPA, CAIA, GARP FRM, IRS Enrolled Agent, IMA CMA, and FINRA / NASAA securities licensing candidates — built around modern AI as a core capability rather than as a bolt-on. Every lesson ships with AI-narrated audio. Every constructed-response item has a copy-to-AI prompt builder so candidates can paste their answer into their own ChatGPT or Claude for self-graded feedback. Fellow members get instant AI grading on essays against the official rubric (currently CFA Level III, expanding to other essay-bearing sections).
The 70% you need to pass — question bank, written solutions, lessons, formula sheet, mixed practice, readiness tracking — is free forever, with no trial period and no credit card. Become a Fellow ($59/quarter or $149/year per track) to unlock mock exams, flashcards with spaced repetition, performance analytics, AI essay grading, and a personalized study plan.