Updated: Jul 31, 2026
No. of Questions: 80 Questions & Answers with Testing Engine
Download Limit: Unlimited
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| Certification Vendor: | CPA Ireland |
| Exam Name: | Audit & Insurance (Audit & Assurance) |
| Exam Number: | AA |
| Exam Price: | €150 EUR per sitting |
| Passing Score: | 50% |
| Available Languages: | English |
| Exam Duration: | 180 (+20 minutes reading time) |
| Exam Format: | Computer-based, Remote invigilated, Case studies, Constructed response questions |
| Certificate Validity Period: | 7 years from first registration at Professional Level |
| Related Certifications: | CPA Strategic Level Advanced Audit & Assurance |
| Real Exam Qty: | Variable (case study + constructed response) |
| Recommended Training: | CPA Ireland Official Study Resources |
| Exam Registration: | CPA Ireland Student Portal |
| Sample Questions: | CPA AA Sample Questions |
| Exam Way: | Online remote invigilation via TestReach platform |
| Pre Condition: | Completion of CPA Foundation Level or approved exemptions |
| Official Syllabus URL: | https://cpaireland.ie/CPAIreland/media/Education-Training/Syllabus%202020/Professional-Level-Audit-Assurance.pdf |
In the accounting industry, any aspiring accountant who wants to sit for the CPA Exam must have significant post-secondary education. For most test managers, a bachelor's degree from an accredited institution used to be enough.
However, today's developments in accounting technology and new compliance laws mean that in addition to 30 hours of graduate education, the AICPA has changed the educational requirement to include 120 semester hours in a bachelor's degree accounting program. In most US nations, these standards are implemented. As a result, a master's degree in the field or a similar industry is required for most aspiring accountants wanting to take this exam.
One of the key problems faced by most candidates is to choose the right research materials for their exam preparation since they use the internet to find too much data that makes it difficult for them to trust, which would be helpful for them. CPA practice exam dumps are designed in such a way to make better preparatory material. Certified Public Accountant (CPA) Exam is not an easier one and can turn out to be a very difficult certification if not well prepared. We always recommend studying these exam dumps and then take the CPA practice exams before actually appearing for the exam. Applicants may, however, clear the exam with the right concentration and the right preparation material. Pass4SureQuiz have the most up-to-date CPA exam dumps, having a fair understanding of the question trend being asked in real certification with the help of these questions. Pass4SureQuiz also include practice testing, which proves to be an outstanding forum for testing the information gained. Refer to the links down below to access the study materials.
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Performing Audit Procedures and Gathering Evidence | 30% | - Tests of controls and substantive procedures - CIS auditing and computer-assisted audit techniques - Audit evidence, sampling and documentation |
| Topic 2: Assurance and Related Services | 5% | - Other assurance engagements and non-audit services |
| Topic 3: Review, Completion and Reporting | 20% | - Evaluation of misstatements and review of work - Going concern, subsequent events and written representations - Audit reports, modifications and other communications |
| Topic 4: Legal, Ethical and Regulatory Environment | 20% | - Regulatory framework including Companies Act 2014 - Anti-money laundering, fraud and corporate governance - Ethics, independence, professional skepticism and quality control |
| Topic 5: Accepting and Planning Audit Engagements | 25% | - Pre-conditions, client acceptance and engagement terms - Risk assessment, materiality and audit strategy - Understanding entity and internal control systems |
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