[jeff]

Post by Another71.

Free Study Planner, Notes, Audio, Flashcards: https://www.another71.com/cpa-exam-study-plan/

Free CPA Exam Survival Guide: https://www.another71.com/cpa-exam-survival-guide/

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

[Krittyc]

Thanks @CTM! I may try Ninja then.. $47.00 is a pretty good price so worth trying.

Kristi, IL

FAR - 71, 77
BEC - 82
REG - 80
AUD - May 2015

[Windel]

@Kate

So sorry to hear that those pesky SIMS are at it again…throwing curve balls by using more AICPA deceptive tactics to confuse and disorient us testers. Hopefully your MCQ’s and SIMS were able to get you to that 75.

[Martin]

Kate, you might have done better than you think. If you score in the low 80s on becker's final exams, then you would be one of the few ones who score in the 80s and did not pass. You wont break the chain.? Were you able to master the transaction cycles or you still had issues?

Can you guys help me with the following question=

I know Examinations,Reviews,Agreed Upon procedures and Special reports ERA are attestation engagements. I also know that Examinations follows GAAS,Reviews follow SSARS, and Special reports also follows GAAS,but how can I know which attestations engagement follow Attestation Standards? If each of the ERAS follow a different standard, but they are attestation engagements then who needs to follow the attestation standars? The items that are not attestations? Im confuse on this one. Is it for items that do now contain financial statements?

Through God all things can happen!

“You never fail until you stop trying.”
― Albert Einstein
When I was young, I used to admire intelligent people;as I grow older, I admire kind people.
“Just keep swimming, just keep swimming.”

FAR= 72-84
Audit= 73-82
BEC= 74-75
Reg=77

[riascheme]

what exactly is factoring/pledging for A/R…

also..team need advice. scores were released today. I take AUD tomorrow. I'm leaning towards checking my scores after my exam? What would you do…sigh

[Windel]

Martin,

That’s a very good question and AT Section 101 has a great explanation as to what truly translates to an SSAE guided Attestation. Going forward, when you think of Agreed upon procedures, think

Attestation Engagements + Standards

Agreed Upon Procedure = SSAE

Professional services provided by practitioners that are not covered by

this SSAE include the following:

Reviews = SSARS

Audit/Special Reports = GAAS

These are all Attest functions yet they are individually performed in accordance with (sub)standards (e.g., SSAE, SSARS, GAAS)

Here’s a link to PCAOB’’s applicability as it relates to Attest Engagements:

https://www.aicpa.org/Research/Standards/AuditAttest/DownloadableDocuments/AT-00101.pdf

Good Luck

[Windel]

@riascheme

Your scores will be emailed to you on or after 02/24/2015 if you take your exam before 02/14 and the AICPA reviewers receive it on 02/14/2015

CPA Exam Score Release Schedule https://www.another71.com/cpa-exam-scores-results-release

edit by Jeff: that link (email link?) looked weird…this one links to same info.

[riascheme]

Oh I know. What I'm saying is I took 2 earlier ones in Jan., which scores were released today. I just don't know want my mental state affected by the outcome. But I am curious…hence trying to hold off checking until after my exam tomorrow.

[Martin]

King Coffee, thank you sir!

Through God all things can happen!

“You never fail until you stop trying.”
― Albert Einstein
When I was young, I used to admire intelligent people;as I grow older, I admire kind people.
“Just keep swimming, just keep swimming.”

FAR= 72-84
Audit= 73-82
BEC= 74-75
Reg=77

[Kate]

Sorry for the delay. I have been so sad because I really felt very prepared for this and the SIMs were just awful. I wasn't able to master transaction cycles, and it was the death of me. It truly is the luck of the draw. I will keep you all updated with my score.

AUD (2/3/2015) Pass
REG (4/24/2015) Pass
FAR (8/3/2015) Pass
BEC (10/25/2015) Pass

[Anonymous]

Kate, I think that is the most difficult part of this section (or definitely one of the most). They get so tricky with how they ask a lot of the transaction cycle questions. That said, maybe you were getting really difficult questions because you were getting more moderate stuff right. I REALLY hope you passed it. I know how brutal this process is.

[Martin]

If someone could write a book with details of how to approach Audit, I think that individual will make a lot of money. Most review courses give you the theory, but they don't analyze it for you. Im beginning to break Audit's code little by little,but there are a lot of parts where I only have to rely on memory. For example, what is the logical explanation as to why we cant do a review on prospective FS,but we can do an examination,agreed upon procedures,Compilations. Transaction cycles also have a lot of logic to it,but i was not able to see many patterns. Hands down, the best instructor is Roger CPA,but I dont think he analyzes Audit as much as he could. He only had 2 years of Audit experience anyway. Becker is pure memorization of theory.

Through God all things can happen!

“You never fail until you stop trying.”
― Albert Einstein
When I was young, I used to admire intelligent people;as I grow older, I admire kind people.
“Just keep swimming, just keep swimming.”

FAR= 72-84
Audit= 73-82
BEC= 74-75
Reg=77

[Windel]

@Martin

I think you're onto something. If you ever decide to get out of this RAT RACE a.k.a CPA examination, and decide to dedicate your life to saving struggling testers like myself (and others) by drafting an analysis of Audits…I would love to have a signed copy. It would certainly be the next NY best seller. Perhaps you can even title it “The Audinci Code” or simply “Audit for the Hapless: a Cliff Note to AL.”

[Martin]

LOL, come on dude dont make fun of the struggling student. Based on your experience post, you would be closer to writing great tips as to how to pass Audit.

Through God all things can happen!

“You never fail until you stop trying.”
― Albert Einstein
When I was young, I used to admire intelligent people;as I grow older, I admire kind people.
“Just keep swimming, just keep swimming.”

FAR= 72-84
Audit= 73-82
BEC= 74-75
Reg=77

[Trojan1988]

Hi guys, could you please suggest a resource to prepare for research questions for an audit exam. AICPA website contains SAS standards in separate pdf documents that are scattered on website thus it is hard to navigate and search for what you want, in addition to that you need to have paid membership to view some of the content.

Where can I get a document with all standards presented in a single file/document? Is there any resource similar to ASC codification website hosted on FASB server? This one was very convenient and helpful https://asc.fasb.org/

FAR-(79)
REG-(77)
AUD-(87)
BEC-(75)

[ruggercpa2b]

I dont think you need the whole SAS. I think practicing the research questions in your software and knowing how to search using keywords is key. I would not pay extra money for access to the standards. Just know how to search and navigate around the AL and you will be set.

AUD - 73, 72 retake 7/2/2016
BEC - 8/20/2016
REG - TBD
FAR - TBD

I am so ready for this nightmare to be over. Been at this way too long.

[Author]

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