[Q1] AUD Study Group 2014 - Page 14

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  • January 6, 2014 at 8:45 am #521169
    G3
    Member

    @ ZSRizvi

    I think because they “fully disclosed” it

    3XBEC:75 * 4XREG:82 * 4XFAR:76 * 7XAUD:77

    “It is hard to fail, but it is worse never to have tried to succeed.” Theodore Roosevelt

    January 6, 2014 at 9:16 am #521126
    ZSRizvi
    Member

    @ G3

    Now that you mention it, that's the only reason I can think of as well as to why they wouldn't mention it in any of the “matters” paragraphs.

    Thanks!

    I can already tell AUD is going to be the worst exam out of the four.

    And I'll be taking it right in the hustle and bustle of busy season. Great.

    BEC (July 2013)
    FAR (OCT 2013)
    REG (NOV 2013)
    AUD (JAN 2014)

    The CPA Exam is an opponent that not even the Fellowship of the Ring would want to come across.

    I have a long...long...journey ahead of me.

    January 6, 2014 at 9:16 am #521173
    ZSRizvi
    Member

    @ G3

    Now that you mention it, that's the only reason I can think of as well as to why they wouldn't mention it in any of the “matters” paragraphs.

    Thanks!

    I can already tell AUD is going to be the worst exam out of the four.

    And I'll be taking it right in the hustle and bustle of busy season. Great.

    BEC (July 2013)
    FAR (OCT 2013)
    REG (NOV 2013)
    AUD (JAN 2014)

    The CPA Exam is an opponent that not even the Fellowship of the Ring would want to come across.

    I have a long...long...journey ahead of me.

    January 6, 2014 at 9:37 am #521128
    G3
    Member

    I am taking my AUD Jan 16th

    Good Luck 🙂

    3XBEC:75 * 4XREG:82 * 4XFAR:76 * 7XAUD:77

    “It is hard to fail, but it is worse never to have tried to succeed.” Theodore Roosevelt

    January 6, 2014 at 9:37 am #521175
    G3
    Member

    I am taking my AUD Jan 16th

    Good Luck 🙂

    3XBEC:75 * 4XREG:82 * 4XFAR:76 * 7XAUD:77

    “It is hard to fail, but it is worse never to have tried to succeed.” Theodore Roosevelt

    January 6, 2014 at 3:20 pm #521130
    23K
    Participant

    Who is taking exam Jan 12th

    AUD--52,68,83, expired. Retake = 74 RETAKE - 7.24.26
    FAR--73,70,68,75
    BEC-- 79
    REG-- 68,62,75

    January 6, 2014 at 3:20 pm #521177
    23K
    Participant

    Who is taking exam Jan 12th

    AUD--52,68,83, expired. Retake = 74 RETAKE - 7.24.26
    FAR--73,70,68,75
    BEC-- 79
    REG-- 68,62,75

    January 6, 2014 at 4:05 pm #521132
    stoleway
    Participant

    ZSRizvi

    There are two options available based on the professional judgment of the auditor.

    1. The auditor can place emphasis on what has already been disclosed (Unmodified opinion with an Emphasis of the matter paragraph)

    2. The auditor can also decide that emphasis will not make any difference and will just go ahead and issue an UNMODIFIED OPINION.

    OTHER MATTER paragraph does not fall into this category at all, It is included in the auditor’s report when the auditor want to make reference to a matter that has not been presented or disclosed in the financial statements that, in the auditor’s judgment, is relevant to users’ understanding of the audit, the auditor’s responsibilities or the auditor’s report.

    REG -63│ 84!!
    BEC- 59│70│ 71 │78!
    AUD- 75!
    FAR- 87!

    Mass-CPA

    January 6, 2014 at 4:05 pm #521179
    stoleway
    Participant

    ZSRizvi

    There are two options available based on the professional judgment of the auditor.

    1. The auditor can place emphasis on what has already been disclosed (Unmodified opinion with an Emphasis of the matter paragraph)

    2. The auditor can also decide that emphasis will not make any difference and will just go ahead and issue an UNMODIFIED OPINION.

    OTHER MATTER paragraph does not fall into this category at all, It is included in the auditor’s report when the auditor want to make reference to a matter that has not been presented or disclosed in the financial statements that, in the auditor’s judgment, is relevant to users’ understanding of the audit, the auditor’s responsibilities or the auditor’s report.

    REG -63│ 84!!
    BEC- 59│70│ 71 │78!
    AUD- 75!
    FAR- 87!

    Mass-CPA

    January 6, 2014 at 5:59 pm #521134
    studylongUstudywrong
    Member

    Assume you are going to read the NINJA notes 5 times and then rewrite them……

    Now, you have to pick between:

    (A) completing 2,000 MCQ without taking notes

    or

    (B) 1,000 MCQ taking intense notes

    Licensed Texas CPA

    January 6, 2014 at 5:59 pm #521181
    studylongUstudywrong
    Member

    Assume you are going to read the NINJA notes 5 times and then rewrite them……

    Now, you have to pick between:

    (A) completing 2,000 MCQ without taking notes

    or

    (B) 1,000 MCQ taking intense notes

    Licensed Texas CPA

    January 6, 2014 at 8:10 pm #521136
    Anonymous
    Inactive

    AUD rematch in 2 days! Anyone with me? Misery loves company..

    I think if i do another MCQ today, I might become physically sick. And I pretty much refuse to do another SIM at this point.

    January 6, 2014 at 8:10 pm #521183
    Anonymous
    Inactive

    AUD rematch in 2 days! Anyone with me? Misery loves company..

    I think if i do another MCQ today, I might become physically sick. And I pretty much refuse to do another SIM at this point.

    January 6, 2014 at 10:41 pm #521138
    sdbatts
    Participant

    Are there any tips on preparing for the SIMS? Or will this fall under the “Do a million MCs” section in tips.

    January 6, 2014 at 10:41 pm #521185
    sdbatts
    Participant

    Are there any tips on preparing for the SIMS? Or will this fall under the “Do a million MCs” section in tips.

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