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.
1,383 questions4 topics2026 syllabus
Built by Jeffrey Ting, FSA, CFA, who passed thirteen of the hardest finance exams on the first attempt. The full question bank and worked solutions are free forever.
Instant readiness score in about 6 minutes. No signup to start.
Sample Questions
Question 1
Easy
A positive confirmation request asks the respondent to:
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Correct Answer: B
Solution
B is correct.
Under AU-C 505.06, a positive confirmation request asks the respondent to respond directly to the auditor in all cases -- by either confirming the information provided is correct, indicating any differences, or providing the requested information. This provides the auditor with direct evidence regardless of whether the balance is confirmed or disputed.
Question 2
Medium
Which of the following would disqualify an entity from low-risk auditee status under the Uniform Guidance?
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Correct Answer: D
Solution
Under the Uniform Guidance (2 CFR 200.520), low-risk auditee status requires meeting all criteria for each of the two preceding audit periods: (1) annual single audits, (2) unmodified opinions on the financial statements and the SEFA, (3) no material weaknesses in internal control over financial reporting, (4) no material noncompliance findings in major programs, and (5) no going concern paragraph. A material weakness in internal control over financial reporting in either of the two preceding audit periods disqualifies the entity from low-risk status, increasing required coverage from 20% to 40%.
Question 3
Hard
An auditor of a nonissuer is conducting an audit in accordance with GAGAS. Which of the following documentation requirements applies under GAGAS but not under GAAS alone?
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Correct Answer: C
Solution
C is correct.
Government Auditing Standards (GAGAS, Chapter 3) require auditors to document their consideration of threats to independence, including threats identified, safeguards applied, and the auditor's conclusion regarding independence for the engagement. This documentation requirement is broader and more explicit than what GAAS alone requires. Under GAAS (AU-C 220), independence is required but the documentation of the specific threat-and-safeguard analysis is not as prescriptively mandated as under GAGAS. Materiality documentation is addressed by AU-C 320 and internal control documentation by AU-C 315, both of which apply under GAAS as well.
What CPA AUD candidates are saying
“I practised the Lease questions subtopic by subtopic in Area 3F, and it was honestly a great experience. Learning felt much easier, faster, and more organised. It was especially helpful when I got a question wrong, because I could immediately connect the mistake to the exact concept.”
Harvin S.
“I have been finding the FreeFellow materials incredibly helpful. The way you break down complex topics is making a real difference in my CPA prep.”
Joshua S.
“I really liked the access the free tier has. The amount of questions you made is incredible and very accurate to the real deal.”
Sam
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 task-based simulation has a copy-to-AI prompt builder for your own ChatGPT or Claude. Become a Fellow ($79/qtr) only if you want mock exams, flashcards, analytics, AI simulation grading, and a personalized study plan.
What's Free, and What Fellow Unlocks
The 70% of CPA AUD prep you actually need to pass (questions, solutions, lessons, mixed practice, copy-to-AI simulation prompts) is free forever. The remaining 30% (mocks, flashcards, analytics, study plan, AI simulation grading) unlocks when you become a Fellow. Use the free tier as long as you like.
✓
Free forever
$0 · no credit card
1,383 practice questions with detailed solutions
Copy-to-AI simulation 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
✦
Fellow unlock
$39 / mo · $79 / qtr per track · $199 / yr as Fellow Plus
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 task-based simulations vs the official rubric
Personalized study plan that adapts to your exam date
How FreeFellow Compares
Per-exam pricing across the major prep providers. The FreeFellow core (questions, solutions, lessons) is free forever. The optional Fellow tier is $79 per quarter, a small fraction of what traditional providers charge.
FreeFellow
$0 · Fellow $79/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.
Everything You Need to Pass
The free tier covers what most candidates need to pass. Fellow ($79/qtr) adds the pacing tools.
✓
1,383+ Practice QuestionsFREE
Every question includes a detailed, step-by-step solution.
CPA AUD uses continuous testing: candidates schedule on demand at a test center rather than waiting for a fixed sitting window. Confirm scheduling details and fees directly with NASBA before registering.
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 $79 Fellow tier unlock for CPA AUD?
Fellow ($39 per month or $79 per quarter, per track; the $199 annual is Fellow Plus) 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 $79 per quarter (a small fraction 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.
About FreeFellow
Jeffrey Ting
FSA, CFA · Founder
FreeFellow was built by Jeffrey Ting, a credentialed actuary and CFA charterholder who passed thirteen of the hardest exams in finance on the first attempt, and paid four-figure prep fees for every one. The learning itself was always free. The price was a moat.
So he started writing his own questions, then lessons, then mock exams, until it grew into a full prep platform covering 35 finance credentials with more than 40,000 original practice questions. The name says exactly what it is: the question bank is free, and Fellow is what you become once you pass.
01
Cost shouldn't decide who gets in.
The exam is a fair gate. A four-figure prep course is not. FreeFellow takes the second gate down, so the exam is the only one left.
02
Free should mean free.
No trial clock, no email gate, no credit card. The question bank, worked solutions, lessons, and readiness score stay free, and they are enough to pass.
03
Built by someone who sat where you sit.
He paid for the big-name courses, found nothing he respected, and built the prep he wished had existed. Not a marketing team that has never sat an exam.
