[SuperCPA]

Hello. I was wondering if anyone knows how I could improve on these 2 sections below: (I constantly keep getting “weaker” in both of these areas)

III. Performing Further Procedures and Obtaining
Evidence (30 – 40%)

IV. Forming Conclusions and Reporting (15 – 25%)

Also, what sections/chapters do the above content areas refer to in ROGER, NINJA, or BECKER (Preferably Roger though)

– Thanks.

[Madhav]

Good question SuperCPA. I believe performing further procedures and obtaining is related to Internal control and Audit Evidence Section, Audit Sampling in Roger. Forming Conclusion and Reporting is related to Audit report in addition to SSAES, SSARS and other. These are heavily tested in the exam.

[Allsheneededwassome]

@SUPERCPA: check out the AICPA blueprint.

Performing Further Procedures and Obtaining Evidence:

Subsequent Events
Written representations
Misstatements and internal control deficiency
Significant Accounting Estimates
Going concern
Managements’ estimate of litigation liabilities and performing AP to test the
Inventory
Opening balances
Investment Securities
Test of operating effectiveness of internal control
External confirmations
ANALYTICAL PROCEDURES — huge!!
Attribute sampling
Variable sampling
PPS
Other sampling techniques

It’s a bunch of stuff right from

[Author]

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