[ckimble22]

Little background: I passed my first two attempts (BEC and FAR) using just NINJA Ten Point Combo, prior to the exam change. I just sat for REG – post-Exam-change – again, utilizing only NINJA Ten Point Combo, and would be pleasantly surprised if i got a 65. That’s not an indictment of the materials, necessarily – I knew I would struggle with REG.

Anyways, next up is AUD. I plan on only using NINJA Ten Point Combo again. I have leaned HEAVILY on the NINJA Plus (Bisk video lectures) for the first 3 sections. I started to do the same with AUD. The videos strongly emphasize the need to memorize a “Standard Unmodified Opinion” to succeed in the exam. Has anyone who has taken AUD since the 2017Q2 change think that this still holds true? With the CSO/Blueprint/whatever changes, I imagine that memorization is less emphasized. Should I waste time trying to memorize this letter?

[M123]

My suggestion:

Read a full letter for all of unmodified, qualified and adverse.

My “absorption” method:

– Read it from top to bottom.
– Read it again – now write down what each paragraph is
– Read it again – now write down the surprising stuff you didn't think would be in “that” paragraph

Now you've learned more than “MYLEGSULIARCARINBIG” garbage.

I do like the TIMMAAAYYY mnemonics but otherwise do not rely on mnemonics at all.

Grains of salt needed as I await August.

[Mike J]

@M123

I echo your advice. Too many people seem to rely too much on memory tricks to pass.

I studied the report formats and the cycles that way. I stopped trying to memorize so much and found paterns, put things in my own words. The reports are no exception.

I know people seem to be down on NINJA'S SIM offerings. But for reports, they were extremely helpful. This was especially true when comparing the compilation to the review report.

Good luck!

[M123]

Speaking of the TBS, I have a suspicion that the questions come from AICPA anyway for most prep vendors so we can likely blame them for the questions.

[ckimble22]

Appreciate the feedback; however, my question is less about how to memorize an Unmodified Letter, but rather whether it is still necessary to do so at all, given the framework shift (Blueprint vs CSO) in Q2-2017 and beyond. My understanding is that there is less emphasis on Remembering and Understanding and more emphasis on Application, Analysis, and Evaluation.

[Author]

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