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I finally wrote my first Auditing exam section in my neighborhood, Vancouver, B.C. (Canada), yesterday, December 31, 2021.
As US CPA candidate background, I wrote multiple times in the US, but this is my first AUD section writing in Canada; I was excited.
The AUD exam was tougher than expected. With all my auditing writings, it must have been the toughest AUD exam, I think. I must have spent, 2hrs. for two MCQ Testlets and 2hrs & 28mins the three Simulations. My usual time with MCQs is 1.5hr, but not this time. Both MCQ Testlets were difficult, but the simulations were fair game, except for 2-3 simulations that involved some case analysis and calculations; it took majority of my time.
Did I pass? Well, my score will tell. Do I deserve to pass? Yes. Why? Because, receiving one of the highest grades in my Canadian DC-ACCT 4880 (External Auditing) course must mean something. This auditing course was based on hands-on experience using IDEA (Data Analysis Software) and CaseWare Software, which are very similar to what they use in public practice, and the AICPA Sample Simulation Test Tutorial questions. We also did some case analysis in-class; the course text and PowerPoint slides were very helpful as well. In addition, I had taken another Canadian Auditing course upgrade from my UBC-DAP program, BUSI-455 (Auditing) in 2018, with a decent grade; my notes and textbook were very helpful as well. So, basically, I did some academic studies upgrades since I last passed my Auditing section in Q3 of 2017 in Nevada. So, I believe I can pass Auditing section.
As for my US review materials, I studied as much as I could with my NINJA (subscription between May 2021-Sept 2021), including AICPA New Released MCQs (2015-2021) and old Becker materials (2014/2018 – reviewed over 2,000 MCQs + 100 Simulations) two weeks before the exam. In addition, I practiced with the AICPA Sample Tests Tutorial, which helped a lot.
Overall, the Auditing exam was difficult, even if it is an open book exam, likely you’ll only get half of the questions right, except if you have done a lot of reading and MCQs and Simulation practice questions. The MCQ’s are tougher than the AICPA Sample questions, but the Simulation is fair game, especially if you use the Excel app for calculations; you can save a lot of time. I didn’t use any part of my scratch papers, pencils, and calculator, except for writing my launch code; just used the Excel app.
As for the Prometric staff, they were knowledgeable, strict, polite, and helpful as usual; it’s a great place to take an exam. Until next exam post, everyone.
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