The AICPA's retired AUD simulation: data analytics in a real exam task
2026-10-16 · 4 minute read · By Binod Raj Singh, CPA
The AICPA has released a retired AUD task-based simulation built around data analytics. What it covers and how to practice the same skills.
A retired simulation is a real task that once appeared on the exam and has been taken out of use. In September 2026 the AICPA published one from the AUD section as a free PDF download from its website.
What the AICPA says it covers
According to the AICPA's description, the simulation shows data analytics helping an auditor perform substantive procedures. The document walks through it step by step, in three parts:
- Data completeness: what to consider about whether the data behind the analysis is complete.
- Charts and visualizations: interpreting and analyzing what they show.
- Audit responses: identifying what the auditor should do in response.
This article goes only as far as the AICPA's own summary. For the details of the task, read the walkthrough itself.
Why it is worth your time
The three parts follow the order an auditor thinks in. First ask whether the data is all there. Then ask what the picture shows. Only then decide what to do. It is tempting to jump straight to the third step. But a spike on a chart means little if part of the population was never loaded.
How to practice with it
- Answer before you readAt each step of the walkthrough, cover the explanation and decide your own answer first. Note where you hesitated.
- Compare your reasoningCheck your thinking against the AICPA's at each of the three stages. Where you went wrong is your study list.
- Use the same three questions on other casesOur AUD simulations are real-world cases with exhibits such as emails, schedules and working papers. On each one ask: is the evidence complete, what does it show, and what should the auditor do next?
- Go back to the lessonsReread the AUD lessons on audit evidence, data analytics and substantive procedures, then try the simulations again a week later.
The button below opens our AUD course, where every chapter has a Simulations tab.