[univegabw]

I took AUD this morning and came away feeling drastically under prepared. I seemed to have gotten medium, hard, medium but honestly couldn’t tell you if that is the case or not. Sims were a mixed bag of doing well on a few, bombing one for sure, and probably not too bad on the others.

I’ll find out in a month!

Start BEC studying in a week.

A- 53, 55
B- Passed!
F- Not Yet Taken
R- 1/17/2015

[Julia_anika]

Question from WTB:

When qualifying an opinion because of an insufficiency of audit evidence, an auditor should refer to the situation in the…

and the answer is: Scope paragraph.

Scope paragraph is the 2nd paragraph in auditor's responsibilities, right?

From my understanding, if it's a qualified opinion the auditor refers to the situation in the “basis for qualification paragraph.”

If it's a disclaimer, then there is no scope paragraph at all, and the auditor refers to the situation in the “Basis for Disclaimer of Opinion.”

NYC, NY
FAR - 82 Jan 2014
AUD - 86 Apr 2014
BEC - 77 Aug 2014
REG - 79 Nov 2014

[Julia_anika]

Question from WTB:

When qualifying an opinion because of an insufficiency of audit evidence, an auditor should refer to the situation in the…

and the answer is: Scope paragraph.

Scope paragraph is the 2nd paragraph in auditor's responsibilities, right?

From my understanding, if it's a qualified opinion the auditor refers to the situation in the “basis for qualification paragraph.”

If it's a disclaimer, then there is no scope paragraph at all, and the auditor refers to the situation in the “Basis for Disclaimer of Opinion.”

NYC, NY
FAR - 82 Jan 2014
AUD - 86 Apr 2014
BEC - 77 Aug 2014
REG - 79 Nov 2014

[junior66]

What does anyone else think about two research questions? Both scored or one tossed?

[junior66]

What does anyone else think about two research questions? Both scored or one tossed?

[misse121]

I took AUD yesterday! My 1st CPA exam is in the bag. I just wish I felt better about it. I agree with some of you about feeling very prepared on things that weren't tested and not prepared for others that were tested heavily. Just my luck I got 2 sims on one of those subjects. I walked away not feeling very confident. Now I just have to wait! How long is everyone waiting before they start studying for the next section?

AUD - 73, JULY 2014
FAR - OCT 2014
BEC - TBD
REG - TBD

[misse121]

I took AUD yesterday! My 1st CPA exam is in the bag. I just wish I felt better about it. I agree with some of you about feeling very prepared on things that weren't tested and not prepared for others that were tested heavily. Just my luck I got 2 sims on one of those subjects. I walked away not feeling very confident. Now I just have to wait! How long is everyone waiting before they start studying for the next section?

AUD - 73, JULY 2014
FAR - OCT 2014
BEC - TBD
REG - TBD

[Julia_anika]

I don't feel that I did well on the exam, but I'm hoping for miracle. It happened with FAR, so I really hope it will be the case with AUD. After I took FAR (the second time) I felt that I did worse than the 1st time, but I scored 10 points higher.

NYC, NY
FAR - 82 Jan 2014
AUD - 86 Apr 2014
BEC - 77 Aug 2014
REG - 79 Nov 2014

[Julia_anika]

I don't feel that I did well on the exam, but I'm hoping for miracle. It happened with FAR, so I really hope it will be the case with AUD. After I took FAR (the second time) I felt that I did worse than the 1st time, but I scored 10 points higher.

NYC, NY
FAR - 82 Jan 2014
AUD - 86 Apr 2014
BEC - 77 Aug 2014
REG - 79 Nov 2014

[jnathanson]

If you get 2 Sim's it means one isnt scored.

[jnathanson]

If you get 2 Sim's it means one isnt scored.

[Anonymous]

I had 2 research Sims today in Audit. Common perception is that one is likely a pretest question, but no one knows for sure.

[Anonymous]

I had 2 research Sims today in Audit. Common perception is that one is likely a pretest question, but no one knows for sure.

[Anonymous]

Not even heaven knows.

But hell does.

[Anonymous]

Not even heaven knows.

But hell does.

[BEACPA]

If it's any encouragement, I thought I failed FAR with certainty. I recall having multiple questions that I wasn't certain about and the SIM about killed me. However, I passed. With that said – there's hope.

I believe you performed quite well. I look forward to hearing about your passing score.

“The giants of the race have been men & women of concentration, who have struck sledge-hammer blows in one place until they have accomplished their purpose. The successful men and women of today are men and women of one overmastering idea, one unwavering aim, men and women of single and intense purpose.”

―Orison Swett Marden

FAR - 2/28/14 PASS Praise be to God!
AUD - 7/5/14 PASS Praise be to God!
BEC - 11/29/14PASS Praise be to God!
REG - 2/28/14 PASS Praise be to God!

[Author]

Replies