[Marc]

Does anyone know how intensely I should be studying the assertions (COVER U). I know that I should at least have a good general knowledge on them, but in each transaction cycle, there are “transactions, account balances, and disclosures” that all have a different collection of these assertions. Do I really need to get THAT specific?

FAR - 67, 85
AUD - 50, 68, 79 I'm DONE!
BEC - 81
REG - 78

First Expiration = 8/31/2013

[KasiaS]

I hate to be the bearer of bad news, but yes. This stuff is definitely important on the exam right up there with audit sampling, report modifications and the AICPA Code of Conduct.

FAR 88 (07/15/11)
BEC 83 (08/31/11)
AUD 81 (10/15/11)
REG 83 (11/26/11)

Used NIU Correspondence CPA Review

[Marc]

Dang

FAR - 67, 85
AUD - 50, 68, 79 I'm DONE!
BEC - 81
REG - 78

First Expiration = 8/31/2013

[Author]

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