Types of Audit Engagements
Different Types of Audits
Not every audit has the same objective. CPAs may perform different engagements depending on the needs of clients, regulators, or other stakeholders.
Note
The CPA AUD exam primarily focuses on financial statement audits while also covering other assurance and attestation services.
Summary
Financial statement audits are the foundation of the AUD section, but understanding other audit types is also essential.