Surviving the Most Mind-Numbing CPA Exam: Why Audit Made Me Question Everything

April 1, 2021 (4y ago)

Passing the Audit (AUD) section of the CPA exam should feel like a major accomplishment—and technically it is, marking my third successful exam out of four—but I can't shake the feeling that I've just survived the most mind-numbingly boring subject in all of accounting. Throughout my preparation, I found myself constantly wondering what kind of person voluntarily chooses auditing as their career path, imagining they must find excitement in the methodical review of internal controls and substantive testing procedures. The exam itself tested not just my knowledge of auditing standards and procedures, but my ability to stay engaged with material that seemed designed to cure insomnia. While I respect the critical role auditors play in maintaining financial integrity and protecting investors, I've discovered that some areas of accounting are decidedly not for me, and audit tops that list. Still, checking this box brings me one step closer to CPA licensure, and I'll gladly leave the actual auditing work to those rare individuals who somehow find fulfillment in ticking and tying their way through financial statements.