Transcription of Uniform CPA Examination Blueprints
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Uniform CPA Examination Blueprints
IUniform CPA Examination BlueprintsUniform CPA Examination BlueprintsApproved by the Board of Examiners American Institute of CPAs Oct. 23, 2020 Effective date: July 1, 20211 Uniform CPA Examination BlueprintsTable of contentsUniform CPA Examination Blueprints2 Introduction: Uniform CPA Examination BlueprintsAUD1 Auditing and Attestation (AUD) AUD2 Section introduction AUD6 Summary blueprint AUD7 Area I Ethics, Professional Responsibilities and General Principles AUD11 Area II Assessing Risk and Developing a Planned Response AUD17 Area III Performing Further Procedures and Obtaining Evidence AUD22 Area IV Forming Conclusions and ReportingBEC1 Business Environment and Concepts (BEC)
audit, attestation and accounting and review service engagements. This area also includes other reporting considerations such as comparative financial statements, consistency, supplementary information and special considerations when performing engagements under Government Auditing Standards. Section assumptions
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