[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

Jeff Elliott, CPA (KS) | Another71 | NINJA CPA | NINJA CMA | NINJA CPE

[Anonymous]

@Littlenumberrobot… You brought up a good point for me to ask. I have not done the AICPA sample test yet. The research… Please explain further your previous post. In the Becker software most answers are AU-C something but there are areas of the code I cannot get in via the software such as AU-C XXX.AXX Those A I cannot access… it indicates to me wrong path.

Anyways, please clarify the above.. You are saying that for issuers the right answer is AU-C XXX.XX which refers to the old AU or do we need to look for the AU directly?

[littlenumberrobot]

@CesarCPA2012 – First of all, I think my first was not completely right as I have been thinking about it! Sorry, but when you take the AICPA practice exam it also does not list all the AL. Only a few select AU-C. You may get the same research as I did when I took it, but the question about a letter of rep, and the correct answer was a AU-CXXX.AXX. I have NEVER see this “A” thing included before so I assumed(probably incorrectly) that it had to do with a public company. I am not so sure now, maybe “A” is a new thing with the AU-C 🙁 But I got the answer right selecting the AU-CXXX.AXX I am going to go retake it again.

CA CPA - All because of the journey listed below
-----------------------------------------------------------------------
FAR - 53('10), 8/25/12 79 PASSED!
REG - 66('11), 69('12), 12/06/12 77 PASSED!!
BEC - 58('10), 74('12), 01/05/13 77 PASSED!!!
AUD - 43('11), 66('12), 69('13), 74('13) 7/29/13 85 PASSED!!!!!

(Combinations of Roger, Yaeger, Wiley Book, Wiley TB, & NINJA Notes)

Ethics 90%

[littlenumberrobot]

@CesarCPA2012 – First of all, I think my first was not completely right as I have been thinking about it! Sorry, but when you take the AICPA practice exam it also does not list all the AL. Only a few select AU-C. You may get the same research as I did when I took it, but the question about a letter of rep, and the correct answer was a AU-CXXX.AXX. I have NEVER see this “A” thing included before so I assumed(probably incorrectly) that it had to do with a public company. I am not so sure now, maybe “A” is a new thing with the AU-C 🙁 But I got the answer right selecting the AU-CXXX.AXX I am going to go retake it again.

CA CPA - All because of the journey listed below
-----------------------------------------------------------------------
FAR - 53('10), 8/25/12 79 PASSED!
REG - 66('11), 69('12), 12/06/12 77 PASSED!!
BEC - 58('10), 74('12), 01/05/13 77 PASSED!!!
AUD - 43('11), 66('12), 69('13), 74('13) 7/29/13 85 PASSED!!!!!

(Combinations of Roger, Yaeger, Wiley Book, Wiley TB, & NINJA Notes)

Ethics 90%

[littlenumberrobot]

BTW – here is the link to the practice exam

https://www.aicpa.org/BECOMEACPA/CPAEXAM/FORCANDIDATES/TUTORIALANDSAMPLETEST/Pages/exam_tutorial_parallel.aspx

CA CPA - All because of the journey listed below
-----------------------------------------------------------------------
FAR - 53('10), 8/25/12 79 PASSED!
REG - 66('11), 69('12), 12/06/12 77 PASSED!!
BEC - 58('10), 74('12), 01/05/13 77 PASSED!!!
AUD - 43('11), 66('12), 69('13), 74('13) 7/29/13 85 PASSED!!!!!

(Combinations of Roger, Yaeger, Wiley Book, Wiley TB, & NINJA Notes)

Ethics 90%

[littlenumberrobot]

BTW – here is the link to the practice exam

https://www.aicpa.org/BECOMEACPA/CPAEXAM/FORCANDIDATES/TUTORIALANDSAMPLETEST/Pages/exam_tutorial_parallel.aspx

CA CPA - All because of the journey listed below
-----------------------------------------------------------------------
FAR - 53('10), 8/25/12 79 PASSED!
REG - 66('11), 69('12), 12/06/12 77 PASSED!!
BEC - 58('10), 74('12), 01/05/13 77 PASSED!!!
AUD - 43('11), 66('12), 69('13), 74('13) 7/29/13 85 PASSED!!!!!

(Combinations of Roger, Yaeger, Wiley Book, Wiley TB, & NINJA Notes)

Ethics 90%

[littlenumberrobot]

I dont know why it wont let me edit my post up there…. but I went through the practice exam and “A” means “Application and Explanatory Material” under the AU-C section. Had nothing to do with Public companies, I hope I didnt confuse too many people.

CA CPA - All because of the journey listed below
-----------------------------------------------------------------------
FAR - 53('10), 8/25/12 79 PASSED!
REG - 66('11), 69('12), 12/06/12 77 PASSED!!
BEC - 58('10), 74('12), 01/05/13 77 PASSED!!!
AUD - 43('11), 66('12), 69('13), 74('13) 7/29/13 85 PASSED!!!!!

(Combinations of Roger, Yaeger, Wiley Book, Wiley TB, & NINJA Notes)

Ethics 90%

[littlenumberrobot]

I dont know why it wont let me edit my post up there…. but I went through the practice exam and “A” means “Application and Explanatory Material” under the AU-C section. Had nothing to do with Public companies, I hope I didnt confuse too many people.

CA CPA - All because of the journey listed below
-----------------------------------------------------------------------
FAR - 53('10), 8/25/12 79 PASSED!
REG - 66('11), 69('12), 12/06/12 77 PASSED!!
BEC - 58('10), 74('12), 01/05/13 77 PASSED!!!
AUD - 43('11), 66('12), 69('13), 74('13) 7/29/13 85 PASSED!!!!!

(Combinations of Roger, Yaeger, Wiley Book, Wiley TB, & NINJA Notes)

Ethics 90%

[Qlad]

@littlenumberrobot…thanks …i think it is all the game of twisting words…i see the answers and then justify them…rather than doing it the other way round….

FAR 72,71,81 🙂
AUD 64,71, 72, 75 🙂 I'm done !!!
REG 73, 74, 74, 84 🙂
BEC 76 🙂

[Qlad]

@littlenumberrobot…thanks …i think it is all the game of twisting words…i see the answers and then justify them…rather than doing it the other way round….

FAR 72,71,81 🙂
AUD 64,71, 72, 75 🙂 I'm done !!!
REG 73, 74, 74, 84 🙂
BEC 76 🙂

[icanhazcpa]

Hi guys, I just took REG yesterday and am now throwing my hat into the AUD ring! I'm in the middle of making my notes for AUD 1 and I have a question. What would you do if there was a basis for both an adverse opinion and a disclaimer? It confuses me that there's two sets of standards (GAAP and GAAS) going on at the same time. Which takes precedent?

BEC - 83
FAR - 83
REG - 74, 78
AUD - 76

Becker Self Study

[icanhazcpa]

Hi guys, I just took REG yesterday and am now throwing my hat into the AUD ring! I'm in the middle of making my notes for AUD 1 and I have a question. What would you do if there was a basis for both an adverse opinion and a disclaimer? It confuses me that there's two sets of standards (GAAP and GAAS) going on at the same time. Which takes precedent?

BEC - 83
FAR - 83
REG - 74, 78
AUD - 76

Becker Self Study

[kevinco]

@icanhaz, There aren;t' two sets of standards in determining whether the type of report first consider whether the problem is related to an accounting issue (GAAP) or whether there are limitations on you as the auditor getting documentation to support the financial statements (GAAS issue). So if there are severe accounting issues those would lead to adverse opinions and severe GAAS problems lead to disclaimers.

Boise State Alumni

05/08/13 FAR Passed - 80
07/09/13 AUD Passed - 96
10/10/13 REG Passed - 75
11/07/13 BEC 77!!! I am DONE!!!!!!!!
12/13/2013 Received my CPA license on my son's 6th birthday in the mail! My son is always a blessing!!

BS - Environmental Science
BBA - Accountancy

Becker Lectures and MCQs. Click on my avatar for my LinkedIn page.

[kevinco]

@icanhaz, There aren;t' two sets of standards in determining whether the type of report first consider whether the problem is related to an accounting issue (GAAP) or whether there are limitations on you as the auditor getting documentation to support the financial statements (GAAS issue). So if there are severe accounting issues those would lead to adverse opinions and severe GAAS problems lead to disclaimers.

Boise State Alumni

05/08/13 FAR Passed - 80
07/09/13 AUD Passed - 96
10/10/13 REG Passed - 75
11/07/13 BEC 77!!! I am DONE!!!!!!!!
12/13/2013 Received my CPA license on my son's 6th birthday in the mail! My son is always a blessing!!

BS - Environmental Science
BBA - Accountancy

Becker Lectures and MCQs. Click on my avatar for my LinkedIn page.

[littlenumberrobot]

@icanhazcpa – Are you referring to a situation where you may possibly have both issues and you want to know which one would trump the other? I think overall a pervasive scope limitation that would require a disclaimer would trump a material GAAP issue resulting in qualified report… I've not run into a problem with such detail and certainly hope not to see it on the exam!

CA CPA - All because of the journey listed below
-----------------------------------------------------------------------
FAR - 53('10), 8/25/12 79 PASSED!
REG - 66('11), 69('12), 12/06/12 77 PASSED!!
BEC - 58('10), 74('12), 01/05/13 77 PASSED!!!
AUD - 43('11), 66('12), 69('13), 74('13) 7/29/13 85 PASSED!!!!!

(Combinations of Roger, Yaeger, Wiley Book, Wiley TB, & NINJA Notes)

Ethics 90%

[littlenumberrobot]

@icanhazcpa – Are you referring to a situation where you may possibly have both issues and you want to know which one would trump the other? I think overall a pervasive scope limitation that would require a disclaimer would trump a material GAAP issue resulting in qualified report… I've not run into a problem with such detail and certainly hope not to see it on the exam!

CA CPA - All because of the journey listed below
-----------------------------------------------------------------------
FAR - 53('10), 8/25/12 79 PASSED!
REG - 66('11), 69('12), 12/06/12 77 PASSED!!
BEC - 58('10), 74('12), 01/05/13 77 PASSED!!!
AUD - 43('11), 66('12), 69('13), 74('13) 7/29/13 85 PASSED!!!!!

(Combinations of Roger, Yaeger, Wiley Book, Wiley TB, & NINJA Notes)

Ethics 90%

[Author]

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