The CPA Exam is a computer-based test comprised of four sections. The current exam—administered by the AICPA —takes a total of 14 hours for all four parts.
1.Auditing and Attestation (AUD) — 4 Hours (90 questions and seven task-based simulations)
2. Business Environment and Concepts (BEC) — 3 Hours (72 questions and three written communications tasks)
3. Financial Accounting and Reporting (FAR) — 4 Hours (90 questions and seven task-based simulations)
4. Regulation (REG) — 3 Hours (72 questions and six task-based simulations)
You may take each part in any order you choose, as long as you complete all four parts within 18 months. Tips for which order to take the CPA Exam can be found on the Exam Content page of this section.
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Certified Public Accountant (CPA) Exam - Sample
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Question 1 of 10
Which of the following best illustrates the concept of sampling risk?CorrectIncorrect
Question 2 of 10
At times a sample may indicate that the auditor�s planned assessed level of control risk is reasonable when, in fact, the true compliance rate does not justify such reliance. This situation illustrates the risk ofCorrectIncorrect
Question 3 of 10
An auditor examining inventory may appropriately apply sampling for attributes in order to estimate theCorrectIncorrect
Question 4 of 10
Which of the following statements is ordinarily correct about the sample size in statistical sampling when testing controls?CorrectIncorrect
Question 5 of 10
Auditors often utilize sampling methods when performing tests of controls. Which of the following sampling methods is most useful when testing controls?CorrectIncorrect
Question 6 of 10
Which of the following types of networks is often utilized to process electronic data interchange (EDI) transactions?CorrectIncorrect
Question 7 of 10
Which of the following is NOT a benefit of using an electronic data interchange (EDI) system?CorrectIncorrect
Question 8 of 10
Which of the following statements is correct concerning the security of messages in an electronic data interchange (EDI) system?CorrectIncorrect
Question 9 of 10
A manufacturing company that wants to be able to place material orders more efficiently most likely would utilize which of the following?CorrectIncorrect
Question 10 of 10
Which of the following is NOT considered to be an electronic funds transfer (EFT) transaction?CorrectIncorrect