What topics are on the CPALE Auditing exam, and how are they weighted?

CPALE Auditing is split evenly: 35 items in Auditing Theory and 35 in Auditing Practice. The largest single topic is Planning the Audit and Performing Risk Assessment Procedures, with 18 of the 70 items (25.7%).

	Topic	Weight	Items
A	Auditing Theory	50%	35
1	Fundamentals of Auditing and Assurance Services	5.7%	4
2	The Risk-based Financial Statement Audit – Client Acceptance, Audit Planning, Supervision and Monitoring	5.7%	4
3	Understanding the Entity and its Environment, including its Internal Control, and Assessing the Risks of Material Misstatement	7.1%	5
4	Audit Objectives, Procedures, Evidence and Documentation	7.1%	5
5	Completing the Audit / Post-Audit Responsibilities	7.1%	5
6	Reports on Audited Financial Statements	5.7%	4
7	Auditing in a Computerized Information Systems (CIS) Environment	4.2%	3
8	Attestation Services	7.1%	5
B	Auditing Practice	50%	35
1	Governance, Ethics and Quality Management	7.1%	5
2	Planning the Audit and Performing Risk Assessment Procedures	25.7%	18
3	Risk Response	8.5%	6
4	Audit Communication and Reporting	8.6%	6
	Total	100%	70

The Table of Specifications sets the difficulty mix at 30% easy (remembering and understanding), 40% moderate (applying) and 30% difficult (analyzing, evaluating and creating). Weights are shown as printed in the Table of Specifications and are rounded; item counts are exact.

Auditing is split into Part A, Auditing Theory, and Part B, Auditing Practice, at 35 items each.

Sources

Table of Specifications for the six CPALE subjects, effective October 2022 (PRC Board of Accountancy) (pp. 17–22)

Last verified October 10, 2026 against the documents above. LisensyaLab is an independent review app and is not affiliated with the Professional Regulation Commission; check prc.gov.ph for official notices.

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