[princess567]

I took AUD for the first last month and my score was a lot lower then I expected (62). I used Becker and I was doing well on all on all of their practices but by exam score did not show that.

Any advice how can I pass this exam the next time around?

[radclifzCPA]

Hey @princess567 I actually failed Audit in Q2 and found out Aug 17 and started studying the 22nd of August just doing a 12 day review. I read half a section every day doing extensive notes and redoing all the multiple choice for each section. After each section (2 days) I would do a progress test 50 questions and just keep building and building. Honestly the videos are not worth it at all, read the information and just make sure you understand it, its insane how much you miss with Becker traditional study schedule. I studied for 16 days total and went from a 65 to a 81 and passed FAR too so IM DONE.

[Mike J]

Aside from the usual advice I give–go research before you pickup your CPA review materials again which topics consistently gave you fits in practice–I have a few suggestions.

Know the differences among the various reports, specifically what language goes in them. Closely related, be aware of the differences between what you do during an audit versus a review.

Be prepared to differentiate between a $ubstantive procedure and a control activity.

Go over the different steps and control,activities involved during the major cycles–revenue, Purchases, Inventory, HR/Payroll. Within each cycle, be mindful of segregation of duties–separate authority, who has custody of assets, and record-keeping functions.

…

Hope that helps.

[Author]

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