My Study Approach for AUD - How I Scored a 90
Kyle Ashcraft, CPA · 2019 CPA Exam Scores · 95 FAR · 98 BEC · 91 REG · 90 AUD
AUD is the section where studying harder stops working the way it did on FAR. There is very little to calculate, and the questions reward judgment instead of recall. Candidates who passed FAR by grinding volume often bring the same approach to AUD and find it does not transfer.
I passed AUD with a 90 in 2019, and I founded Maxwell CPA Review to teach it the way it is actually tested. This article is the study plan I used, plus the mental model for what an audit, a review, and a compilation actually are, since most of AUD is easier once that foundation is in place.
How much time does AUD actually take?
My AUD campaign was five weeks and roughly 100 hours:
| Block | Time | What happens |
|---|---|---|
| Monday–Friday | 2 hrs/day | New content only. Lectures, notes, build the outline. |
| Saturday & Sunday | 5 hrs/day | Review and practice. No new material. |
| Weekly total | ~20 hrs | Five days forward, two days locking it in |
| Full campaign | ~100 hrs | 5 weeks |
The scheduling mistake I see most. Spending weekday evenings re-reviewing material you already covered because it feels productive. Then week four arrives and a third of the blueprint is untouched. Weekdays move you forward. Weekends consolidate. Keep those two jobs separate.
What makes AUD different from FAR or REG?
AUD tests very little arithmetic and a lot of judgment. Many multiple choice questions are a single sentence long, which does not make them easy, because every word in that sentence is load-bearing. A qualifier like not, except, or best can flip the correct answer, and the four choices are usually all things an auditor might reasonably do in some situation.
Read every AUD question twice before you answer. The exam is generally won or lost on qualifiers, not on knowledge gaps. Candidates who understand the concept still lose the point because they skimmed past the one word that changed what was actually being asked.
For the full breakdown of how the exam is weighted across its four content areas and what each one actually tests, see the complete AUD blueprint guide.
Start free with CPA 101
Practice all 25 of the 2026 AICPA released MCQs, plus a free study outline. AUD track available. No credit card required.
What is an audit actually doing?
An audit examines a company's financial statements to determine whether they are presented fairly and free of material misstatement. Management prepares the numbers; the independent auditor tests whether the numbers are supported by evidence. If the auditor gathers enough appropriate evidence to conclude the statements are free of material misstatement, the result is an unmodified opinion.
Three examples of how that plays out in practice:
| Scenario | Assertion tested | Audit procedure |
|---|---|---|
| Company reports $100,000,000 in cash | Existence | Send a bank confirmation |
| An account balance changed sharply year over year | Flagged for follow-up | Inquire of management to understand the cause, then corroborate the explanation |
| Auditor wants to test accounts payable completeness | Completeness | Search for unrecorded liabilities using post-year-end cash disbursements |
Who actually needs an audit?
Public companies are required to have one. Private companies get one when a lender, investor, or other outside party wants assurance beyond management's own word.
Public companies
The SEC requires publicly traded companies to undergo an annual audit. The audited financial statements are then published in the company's 10-K filing.
Private companies
A bank, investor, or other outside party may require an audit before extending credit or capital. In some cases, a review is enough to satisfy that requirement instead.
How is a review different from an audit?
A review is a less thorough engagement than an audit, and the exam tests the distinction directly.
| Review | Audit | |
|---|---|---|
| Assurance level | Limited | Reasonable |
| Primary procedures | Analytics and inquiry of management | Confirmations, physical inspection, reperformance |
| Physical testing | None | Yes |
| External confirmations | None | Yes |
Limited versus reasonable is the whole test. A review relies on the client's own numbers looking plausible against expectations. An audit corroborates those numbers with evidence the client does not control, which is why it supports a stronger opinion.
Where does Maxwell CPA Review fit?
A few honest concessions first. If what you want is the largest question bank in the industry, that goes to Gleim or UWorld. If your firm sponsors a course, it is usually Becker, and there is no reason to decline something already paid for. If you want adaptive software that scores your readiness, Surgent does that better than I do.
What Maxwell CPA Review does is different. Every other option in this category answers a shortage: more questions, longer explanations, more visuals. Maxwell answers a surplus. The problem is rarely too little material. It is that nobody has told you which material decides the exam, and then taught that part properly.
Here is what is in the AUD section:
| Video lessons | 6 hours |
|---|---|
| Practice MCQs | 750 |
| Task-based simulations | 32 |
| Textbook | 190 pages |
| Study outlines | 60 pages |
| Also included | Final review and a full simulated exam |
Across the whole course: 50 hours of video content, 5,000 practice MCQs and 150 task-based simulations, covering all six sections, FAR, AUD, REG, BAR, ISC and TCP, with no discipline upcharge. It is built to the current AICPA Blueprint, and every lecture, textbook and outline was created by one CPA who scored 90 or above on every section.
Best for candidates who want the judgment explained, not just the rules listed: Maxwell CPA Review, with bite-sized lessons focused on the concepts that matter most, at $49 per month, billed monthly, cancel anytime.
Use it as your primary course. Use it to retake a section you failed. Use it alongside what you already bought.
Frequently asked questions
How many hours should I study for AUD?
Around 100 hours over five weeks is what worked for me: 2 hours on weeknights for new content, 5 hours on each weekend day for review and practice.
Why does studying hard for FAR not automatically transfer to AUD?
FAR rewards volume and calculation practice. AUD tests judgment on conceptual, often one-sentence questions where a single qualifier word changes the correct answer. The skill being tested is different, so the study approach has to change with it.
What is the difference between an audit and a review?
An audit provides reasonable assurance through evidence such as confirmations, physical inspection, and reperformance. A review provides only limited assurance, based mainly on analytics and inquiry of management, with no physical testing or external confirmations.
Do public companies always need an audit?
Yes. The SEC requires publicly traded companies to have an annual audit, and the audited statements are published in the company's 10-K. Private companies get one when a lender, investor, or other outside party requires it.
Can I use Maxwell CPA Review alongside Becker, UWorld, Gleim or Surgent?
Yes. It is built to the current AICPA Blueprint and covers the same sections, so it slots alongside a course you already own. Most candidates use it for the video lessons and outlines and keep their existing question bank.
What does Maxwell CPA Review cost?
$49 per month, billed monthly, cancel anytime. All six sections are included with no discipline upcharge.
Ready to put this into practice?
Reading about how to pass is not the same as practicing. Start with the released questions and the study outline, and see whether the approach fits how you learn.
Kyle Ashcraft, CPA scored 90 or above on every section of the CPA exam in 2019, including a 90 on AUD and a 95 on FAR. He is the founder and sole instructor of Maxwell CPA Review, where he creates every lecture, textbook and study outline himself.
Reach him at MaxwellCPAreview@gmail.com.