[RandomRandy]

I am preparing for Audit and having a really hard time with procedures in Chapter 4 (Becker). Whenever I do multiple choice it seems like every question is so subjective. I don’t even agree with the right answer half the time because two answers are so similar that either one could be chosen. I don’t know what I am doing wrong or how to reapproach the material without having memorizing every single page of chapter 4. Anyone else have trouble with this and overcome it?

FAR: 74 1/15/16, 72 7/2/16 -_-
BEC: TBD
REG: TBD
AUD: TBD

"Nothing is impossible to him who will try" - Andy Bernard

[Anonymous]

What you describe is a very common problem, especially with AUD. The whole “I don't agree with the correct answer” or “Some of the other answers are correct” thing is ever so familiar.
I refer to these as “Roll of the dice” questions. They suck, and they suck, and they suck some more. But, they are just that way. The people who write those questions are evil, no?!
How to work around them? I couldn't begin to tell you. Have a high IQ or be a really good test-taker who is able to sift quickly through the “bullsh*t” in each answer choice are the only things I could suggest. The latter might be something you could obtain as a skill, but obviously, it is not easy. Some people whiz through the MCQ and can cram for AUD in 3-4 weeks, ace the MCQ, do badly on the SIMs, and still pass. I think that is why the AICPA has changed the exam format; they knew too many people were getting by on guesswork on MCQ.

BTW, I'm doing AUD right now too. I'm finding it a lot less stressful than FAR, which I did last. But, I'm averaging more wrong answers on the MCQ for AUD. Usually I guess correctly on my second guess, although there are many questions where I pick all three other ones before arriving at the correct one, and then comes the familiar “No way, some of the other choices weren't necessarily wrong.”

[RandomRandy]

@crazyleon I totally know what you mean. For some reason i just cant get these questions down. I am doing well in all other chapters besides chapter 4, which sucks because chapter 4 makes up the biggest percentage of questions on the exam. I honestly don't find it makes sense to test on such subjective material because it really is a guessing game.

FAR: 74 1/15/16, 72 7/2/16 -_-
BEC: TBD
REG: TBD
AUD: TBD

"Nothing is impossible to him who will try" - Andy Bernard

[Anonymous]

Yup. And the AICPA only wants to pass people who can sift through bullsh*t, as I mentioned earlier. I have a friend who took the R.N. exam not long ago and he said that all four answer choices for the MCQs were in fact correct. But, one was more correct than all the others. Just like the AICPA, the nursing board only wants to pass people who can identify less-correct information.
It's a quandary, that's for sure. Unless, yeah, maybe you memorize everything in the chapter. I assume you're talking about Audit Evidence? I'm not using Becker, but I know that topic gets the most testing in AUD. I've worked all of Roger's 340-something MCQ on the topic and I still don't think I have a solid understanding of assertions. My boss just told me that AUD was the one he had to take a couple times before passing. Probably because of the MCQ.

[shawn in VA]

haha to the person who said the person who write AUD questions are evil. very true. I failed twice once in Dec and once in Feb. 64 and 69 respectively.

Does anyone know how much different AUD will be starting APR 1? I know the obvious about more SIMS and less MCQ, but as far as being less or more difficult?

[Anonymous]

More SIMs, less MCQ, that's right. Probably good for some of us, I am not someone who has ever done well on MCQ. I think it's 66-70 MCQ for AUD now, instead of the usual 90.

[RandomRandy]

@shawn in VA it looks like it is going to be a little more difficult but TBH nobody knows until we see the exam

FAR: 74 1/15/16, 72 7/2/16 -_-
BEC: TBD
REG: TBD
AUD: TBD

"Nothing is impossible to him who will try" - Andy Bernard

[Trele6]

AUD is historically the lowest passed exam and BEC is the most passed.. While it is just my opinion I think you will see the gap between these two tests start to come closer to each other. AUD will probably be passed a little more with the reduction of MCQ and BEC will probably be passed less with the addition of SIMS.

I agree with the posters above that the MCQ in AUD is head scratching at times. I read many questions were I mentally told myself, “oh no way can it be C, so let me just read A, B, and D”. What was the correct answer C….

I never used any other study material but I felt that Becker prepared me less for AUD than it did on the other sections. Seems like I always had about 20-25% of material just out of left field on test day that Becker just didn't prepare me for on AUD.

Thankfully I snuck by with with a passing grade my second go.

First go at the CPA! Only using Becker
Reg / Nov 2015 - 87
Far / Apr 2016 - 79
Bec / May 2016 - 80
Aud / Aug 2016

[distracted]

So true!!I am experiencing the same thing but feels better to know that I am not the only one.

[PerAsperaAdAstra]

Can anyone explain what Chapter 4 is about? I am mentally preparing myself to start studying for AUD , want to know which topics require more effort and time

[Tardis_Wobble]

AUdit evidence – AKA transaction cycles and management assertions.

It's fun – I promise* !

*Disclaimer – I can't actually provide you with an honest opinion

FAR - 76 - [4]
BEC - 71, 73, September 9 2016
AUD - July 28 2016
REG - October 2016

Black coffee, stress, and cottage cheese pancakes!

[Jax]

transaction cycles suck! I definitely had to redraw the flowcharts because it didn't logically click for me. I think the outdated job titles/actions were what threw me. Like a lot of the process is done electronically nowadays but they are saying it's still all in paper form.

[Anonymous]

Exam day I went out and say that I may get anything between 70 to 95 because half the questions are subjective and you have to choose the best answer.
But what can let you guess better is how much did you study and understand the concepts.

[NeedsA75]

I can attest that I felt there was a fair amount of subjectivity in the AUD answer choices. I feel like I did a good enough job to get a large chunk right but I knew I missed a fair amount too. Some were down right tricky..

[Superdude3000]

@shawninVA

My guess is they're trying to close the ever creeping pass rate gap between AUD and BEC. Pass rates haven't changed in the past after exam changes and I don't think they will much either after these next changes. I feel like they are going to try and even out the pass rates among the exams though. Also why they said BEC is the one you definitely want to get done before the new exam since it's changing the most (likely means becoming more difficult).

[Dwill2nd]

What are some of the questions from AUD Chapter 4 you are talking about? Could you give a few specific questions? When I went through the HW for Chapter 4 I scored between 84-94 on the sub topics. I could probably help give insight into my thinking on those specific questions. I didn't think it was that Subjective you understand the reasoning or audit mindset.

Bec, 6/8/2016 - 84!
Far, 7/12/2016
Reg,
Aud,

[Author]

Replies