[jeff]

AUD Resources:

Free AUD Notes & Audio – https://www.another71.com/cpa-exam-study-plan

AUD 10 Point Combo: https://www.another71.com/products-page/ten-point-combo

AUD Score Release: https://www.another71.com/cpa-exam-scores-results-release

[F15hy]

Thanks Z, good luck to you too!

CA Candidate

B-79 (4th Attempt, finally killed you Nov 2013)
A-81 (3rd Attempt, Feb 2014) AND I AM DONE!!!!!
R-80 (1st Attempt, Feb 2013)
F-77 (2nd attempt, Jan 2014)

Becker, Becker Final Review, NINJA 10-Point Combo
($M.O.B$)

CA Ethics-92%

[F15hy]

Thanks Z, good luck to you too!

CA Candidate

B-79 (4th Attempt, finally killed you Nov 2013)
A-81 (3rd Attempt, Feb 2014) AND I AM DONE!!!!!
R-80 (1st Attempt, Feb 2013)
F-77 (2nd attempt, Jan 2014)

Becker, Becker Final Review, NINJA 10-Point Combo
($M.O.B$)

CA Ethics-92%

[oblio]

My short and sweet assertions and audit procedures match up mnemonic. Feel free to add, correct, improve:

(assuming you know the assertions are the first letter)

PII I-inquire I-inspect

EVOC V-vouch O-observe C-confirm

RIIC I-inquire I-inspect C-confirm

CAT C-cut off A-analytics T-trace

VARR A-analytics R-reconcile R-recalculate

[oblio]

My short and sweet assertions and audit procedures match up mnemonic. Feel free to add, correct, improve:

(assuming you know the assertions are the first letter)

PII I-inquire I-inspect

EVOC V-vouch O-observe C-confirm

RIIC I-inquire I-inspect C-confirm

CAT C-cut off A-analytics T-trace

VARR A-analytics R-reconcile R-recalculate

[jackaroe]

Eight more hours til the exam. Scan (analytic procedure) every major topic and hope some of it sticks. More importantly, expect questions on the subjects this time around I didn't spend much time on (hello – sampling and IT questions!). If I get another 74 – aarrgghhh. The only worse feeling would be getting TWO 74s. FOCUS.

Please send some positive energy this way at 5 PM EST and be grateful that today isn't your testing date.

[jackaroe]

Eight more hours til the exam. Scan (analytic procedure) every major topic and hope some of it sticks. More importantly, expect questions on the subjects this time around I didn't spend much time on (hello – sampling and IT questions!). If I get another 74 – aarrgghhh. The only worse feeling would be getting TWO 74s. FOCUS.

Please send some positive energy this way at 5 PM EST and be grateful that today isn't your testing date.

[StudyforCPA2014]

I need to organize my thoughts. Can anyone please answer/explain/confirm this? Below is what i think it is…

International Federation of Accountants (IFAC) oversee International Auditing and Assurance Standards Board (IAASB). Then IAASB issue ISA (international Standard on auditing) as an auditing standard for all country. But US has AICPA so the US use AICPA instead of IAASB.–> right?

AICPA issue SAS (Statement on Auditing) and it covers non-issuer (nonpublic company) only? Does AICPA also issue the Statement on Standard for Accounting and Review Service (SSARS) as well? I use Wiley so when they refer to AT, is that an pre-clarify standard? and AU is the new one?

SEC oversee PCAOB and PCAOB covers issuer (public company).

BEC - 10/1/13 PASS
REG - 12/6/13 PASS
FAR - 1/21/14 PASS
AUD - 2/27/14 PASS

[StudyforCPA2014]

I need to organize my thoughts. Can anyone please answer/explain/confirm this? Below is what i think it is…

International Federation of Accountants (IFAC) oversee International Auditing and Assurance Standards Board (IAASB). Then IAASB issue ISA (international Standard on auditing) as an auditing standard for all country. But US has AICPA so the US use AICPA instead of IAASB.–> right?

AICPA issue SAS (Statement on Auditing) and it covers non-issuer (nonpublic company) only? Does AICPA also issue the Statement on Standard for Accounting and Review Service (SSARS) as well? I use Wiley so when they refer to AT, is that an pre-clarify standard? and AU is the new one?

SEC oversee PCAOB and PCAOB covers issuer (public company).

BEC - 10/1/13 PASS
REG - 12/6/13 PASS
FAR - 1/21/14 PASS
AUD - 2/27/14 PASS

[zxiao]

@jackaroe

Hope you do well on your exam!

I Can Do This!!!!!

BEC: 89
AUD: 99
REG: 93
FAR: 8/2/2014

[zxiao]

@jackaroe

Hope you do well on your exam!

I Can Do This!!!!!

BEC: 89
AUD: 99
REG: 93
FAR: 8/2/2014

[zxiao]

@StudyforCPA2014

I agree with “IFAC oversee IAASB and IAASB establish ISA”. However, I don’t think IFAC is an auditing standard for all countries because not every country is using ISA.

AICPA’S Auditing Standards Board issues SAS, SSARS, SSAE, AU, and AU-C. AU-C is the new one to clarify AU.

PCAOB oversees public companies. Standards adopted by PCAOB do not become effective until they are approved by SEC.

Also, attestation engagements are not audits.

I Can Do This!!!!!

BEC: 89
AUD: 99
REG: 93
FAR: 8/2/2014

[zxiao]

@StudyforCPA2014

I agree with “IFAC oversee IAASB and IAASB establish ISA”. However, I don’t think IFAC is an auditing standard for all countries because not every country is using ISA.

AICPA’S Auditing Standards Board issues SAS, SSARS, SSAE, AU, and AU-C. AU-C is the new one to clarify AU.

PCAOB oversees public companies. Standards adopted by PCAOB do not become effective until they are approved by SEC.

Also, attestation engagements are not audits.

I Can Do This!!!!!

BEC: 89
AUD: 99
REG: 93
FAR: 8/2/2014

[nikkip]

I have less than 24 hours to go for my very first exam.. As day progresses I am getting very anxious about this exam which is making me feel underprepared and forgetting even basics of auditing.. I really need some positive vibes to get out of these feelings.. Is this usual or its just me? anything that will make me get back to my track will be very helpful.

[nikkip]

I have less than 24 hours to go for my very first exam.. As day progresses I am getting very anxious about this exam which is making me feel underprepared and forgetting even basics of auditing.. I really need some positive vibes to get out of these feelings.. Is this usual or its just me? anything that will make me get back to my track will be very helpful.

[zxiao]

@nikkip

You still have time to study if you want to. Read your notes or rewrite them if you don't want to read them. Try to breathe. If you use Becker, you could play with AL just to be familiar with using it. Trust yourself. Or you could talk to someone for a while.

I Can Do This!!!!!

BEC: 89
AUD: 99
REG: 93
FAR: 8/2/2014

[Author]

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