@cpain2014 I just don't think anything is even remotely adequately explained. At the beginning it's fine because it's just an introduction to auditing and audit planning and the material is good enough to cover that. The lectures and book cover generally what the MCQs and sims are asking about.
But those are very “general” topics.
I feel like they make NO effort to explain anything specific, which is exactly what later sections on internal control and audit evidence are covering. Specific audit procedures, specific documents, specific evidence, specific functions of departments or personnel. They go into 0 depth on anything specific. I know they can't be expected to cover every situation an MCQ might cover, that is an unreasonable amount of material and MCQs are more efficient at teaching in that regard. But I read questions and have absolutely NO idea what to do, how to approach the question, how to think through the audit procedures presented. I don't know the best way to approach this audit issue because I am not an auditor and I don't know what any of these things even set out to accomplish.
My friend is using Becker and he finished AUD so I am reading his AUD book. There is actual detail and explanation and procedures in the Becker book. If CPAexcel included half of what the Becker book included I would feel a lot better. Just as a simple example, CPAexcel explains what “kiting” is in one sentence and moves on. Becker explains what kiting is, how kiting is detected, what to look for to identify kiting, audit procedures. Everything you need to know to answer a question about kiting. This is just one small topic, one example of CPAexcel's inability to explain anything adequately. I feel like CPAexcel is teaching this stuff under the assumption that you've been an auditor for a couple of years. “Here's a refresher on the stuff you do professionally every day” they say, never mind the fact that not all CPA candidates have real world experience, or hell, they do but they're just not auditors.
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