Credential type: course assessment · verified on the issuer's site September 20, 2026 issuer page
The CPA Program Advanced Audit and Assurance exam is an assessment certified directly by CPA Australia. It carefully evaluates competence across five distinct domains, focusing deeply on audit planning, evaluating internal controls, executing audit evidence procedures, managing completion and reporting obligations, and exploring other focused topics including group audits and quality management standards during the 180-minute testing window.
Accounting professionals and registered CPA candidates pursuing senior audit roles, complex financial statement verification responsibilities, and advanced assurance compliance tasks within corporate or public practice environments.
Review the official CPA Australia exam guide and related auditing pronouncements in great detail. Practice a wide variety of scenario-based questions using your permitted open-book resources to master the application of international auditing standards, materiality thresholds, and financial reporting requirements within the exact 180-minute time limit to ensure you achieve the required passing score of 60.
This initial domain covers necessary audit planning procedures, assessing the detailed risks of material misstatement, and accurately setting materiality thresholds for various financial statement engagements across the corporate landscape.
This domain focuses heavily on evaluating internal control systems, identifying specific control deficiencies, and executing detailed testing procedures to determine overall control operating effectiveness during financial statement audits.
This operational domain addresses gathering sufficient appropriate audit evidence, handling external confirmations reliably, performing analytical procedures, evaluating complex accounting estimates, and reviewing documentation required by current professional auditing standards.
This reporting domain presents vital audit completion tasks, forming professional opinions on financial statements, effectively communicating key audit matters, and issuing modified or unmodified reports based on evidence.
This final domain examines important engagement requirements including group audits involving component auditors, NOCLAR considerations, and extensive firm quality management standards defined within the official subject guide outline comprehensively.
The computer-based exam lasts for 180 minutes and is entirely open book. Manage your time effectively across multiple choice, extended response, and case study scenario questions.
The examination utilizes a diverse mix of multiple choice questions, extended response items, and complex case study scenarios to evaluate practical audit competencies across five core subject domains during the testing session.
Registered candidates must achieve a minimum scaled score of 60 in order to successfully pass the CPA Program Advanced Audit and Assurance certification examination administered by CPA Australia.
The computer-based assessment is precisely 180 minutes in duration, allowing all participating candidates to reference approved open-book reference materials throughout the testing session without restriction.
The official exam price is set at $650 USD, with segment fees typically ranging between approximately AUD $900 and $1,100 per segment for enrolled candidates.
Verified 2026-08-30
This informational page was meticulously built using official CPA Australia exam guides, syllabus documentation, and international auditing standards pronouncements to provide accurate structural details for candidates.