@peterpan.g90 – I took Audit in August and got a 70. When I received my results it said I needed to improve on Audit Evidence and Professional Responsibilities. I am not sure what review course your using but ‘ve only used Becker, and Tim Gearty says Chapters 3 and 4 can make or break passing the Audit section… these chapters cover:
Chapter 3:
– Eng Acceptance and Understanding the Assignment
– Planning & Supervision
– Audit Risk
– Fraud Risk
– Assessing the Risk of Material Misstatement
– Internal Control
– Responding to Assessed Risk of Material Misstatement
Chapter 4:
– Audit Evidence
– Audit Procedures by Transaction Cycle
– Other Audit Procedures
– Evaluating the Audit Findings
I would suggest that if you focus on these areas and also having a working knowledge of the all the different audit opinions and how the introduction, scope and opinion paragraphs are changed, and placement of the explanatory paragraph, that you should be in decent shape.
Best of luck!
REG - 72 (Oct 2011), 74 (May 2012), 80 (July 2012)
FAR - 77 (Feb 2012)
AUD - 70 (Aug 2012), 89! (Oct 2012)
BEC - 71 (Dec 2012), 75!(Feb 2013)
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