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In April of 2004, the American Institute of Certified Public Accountants launched the computer-based Uniform Certified Public Accountant Exam. The Auditing & Attestation section represents 4½ hours of that 14-hour examination. The AICPA indicates that each Auditing & Attestation exam will consist of multiple choice questions and two condensed case studies referred to as simulations. While the CPA Exam has long included multiple choice questions, the simulations are new. You may work the sample auditing simulation (as well as multiple choice questions) provided by the AICPA—go to That website also provides the 10-12 software components needed to download the simulation and the sample multiple choice questions.

We prepared the following two simulations. While they are comparable in requirements to the auditing simulation provided by the AICPA, they are about a different company and do not require the extensive downloads necessary for the AICPA simulation. Our two simulations are each in an Excel file that consists of a workbook with a number of worksheets. As such, our simulations are similar to, but not the same as, the AICPA provided simulation. Finally, we have provided you the solution to the first simulation; the solution to the second simulation is available to your instructor.

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