CPALE Auditing (AUD): 2022 Syllabus Breakdown & Free Practice Quizzes

AUD — Auditing is one of the six core subjects of the Philippine CPA Licensure Examination (CPALE). Mastering AUD requires solid recall and problem-solving speed across risk-based audit planning, internal control evaluation, audit sampling, substantive testing of transaction cycles and account balances, and PSA 700/705/706 audit reporting.

You can inspect the complete AUD syllabus tree on Aefing, take the free interactive quizzes below without an account, and create a free account to track your retention up to exam day.

Try the Free AUD Practice Quizzes

Test yourself right now on live questions linked to the official AUD syllabus:

• Take the 15-Item AUD Diagnostic Quiz — Check your baseline across Auditing with immediate explanations.
• Take the AUD Active Retrieval & Mastery Quiz — Practice enumeration, fill-in-the-blanks, contrastive matching, procedural ordering, and faded worked examples.

After you finish a shared quiz, you can save the questions you missed into your own account so Aefing brings them back the next morning and schedules them until they stick.

Official CPALE 2022 Syllabus Sections for AUD

Here are the major syllabus sections under AUD (Auditing) in the 2022 BOA syllabus:

• AUD.1 Theory on Auditing and Attestation Services (Weight: 35)
• AUD.2 Auditing Practice (Weight: 35)

Want to see every nested subtopic and item weight? Open the full interactive CPALE 2022 syllabus.

How to Study AUD So It Sticks Until Board Exam Day

1. Follow the official CPALE syllabus on Aefing: On the CPALE syllabus page, click Follow this syllabus or Start my topics from it to link your study topics directly to AUD and its sub-parts.
2. Mix computation with active retrieval: Instead of only recognizing multiple-choice options, test yourself with numeric entries, multi-step faded worked examples, and contrastive matching between closely related standards or rules.
3. Let yesterday's misses lead Today: Open Today each morning to clear the questions you missed yesterday before starting new syllabus parts.
4. Check your On Your Date forecast: Open Progress to see how your measured 21-day retention compares against the 75% general average and 65% subject floor.

Inspect the full CPALE syllabus · Back to the 6-Subject CPALE Study Guide · Create a free account