The client should give the auditor all relevant information if needed if that information is not presented then you have a scope of limitation if you have scope limitation that means your opinion may vary
@KGREEN That's kind of vague. My best guess is it's talking about maintaining independence in order to perform attest services. There's a limit how much you can do and still be independent.
Testlets are broken up in the sims section (2 questions, 3 questions, 3 questions) I got questions that have, in my opinion, absolutely no business being in the AUD section. I didn't have any questions regarding the ratios…which is good because I skipped those for the most part in studying. I wouldn't change my study method because I feel I was completely ready for the exam. The MCs were almost common sense after studying the way I did.
I am pretty sure they announced just a couple days before the new test that they weren't going to test as many SIMs as they originally planned, so that makes sense….
FAR (66,68) Aug 26
REG (66) July 25
AUD (66) December 1st
BEC - October 3rd
@KGREEN37 “Although the performance of many of these services will not individually impair independence, the CPA must consider the cumulative affect of all non-attest services that are performed for the attest client to make certain that they do not increase the self-review threat or the management participation threat to an unacceptable level”.
FAR (66,68) Aug 26
REG (66) July 25
AUD (66) December 1st
BEC - October 3rd
Do you all actually read and understand each assertion for each account balance/transaction/disclosure? Or just knowing the assertions for each is sufficient!
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