[jeff]

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

[Anonymous]

No problem. 2, 9 and 12 are tricky. 12 is an excerpt is from an emphasis-ofmatter paragraph in an auditor’s report.

[Future Ninja]

thanks for sharing @cpaby2015.

AUD - 79 (expired) retaking July 28,2016
FAR - 76 expiring July 31, 2016
BEC - 85
REG - 74,74,74,74,59,70,

[LilEngineThatCan]

Does anyone else have those moments that you feel like you dont know enough =( I feel guilty thinking about sleep right now

[Future Ninja]

nighty night @LilEngineThatCan.

AUD - 79 (expired) retaking July 28,2016
FAR - 76 expiring July 31, 2016
BEC - 85
REG - 74,74,74,74,59,70,

[LilEngineThatCan]

night future ninja. ill try to find that question for you

[Anonymous]

@LilEngine I feel that way sometimes but again, you will never know. Just do your best and live with the result. Good night!

[Anonymous]

btw here's the answer explanation for the question about inconsistency.

If the auditor concludes prior to the report release date that the other information contains a material inconsistency, (s)he should determine whether the statements or the report need revision. If the financial statements do not require revision, but the other information does, (s)he should request the client to revise the other information. If revision is not made, (s)he should communicate the matter to those charged with governance. The auditor also should (1) revise the report to include an other-matter paragraph, (2) withhold the report, or (3) withdraw from the engagement.

[Future Ninja]

Thanks cpaby2015

AUD - 79 (expired) retaking July 28,2016
FAR - 76 expiring July 31, 2016
BEC - 85
REG - 74,74,74,74,59,70,

[Future Ninja]

I'll go to bed in a few minutes. where's cpahopeful11?

AUD - 79 (expired) retaking July 28,2016
FAR - 76 expiring July 31, 2016
BEC - 85
REG - 74,74,74,74,59,70,

[Anonymous]

I'm about to go to bed myself, see you guys tomorrow.

[mariam almas]

finally reached the hotel

Ohhh nooo don't go to bed need some more questions before the exam (lol)

16 hours left

50% excited

20% nerves

30% tired

AUD: 81 (Done)
REG: Currently studying
FAR: TBD
BEC: TBD

NH

[Future Ninja]

7am… rise and grind.

AUD - 79 (expired) retaking July 28,2016
FAR - 76 expiring July 31, 2016
BEC - 85
REG - 74,74,74,74,59,70,

[Future Ninja]

hey @mariam almas, good to hear.

did you know that:

a material weakness in internal control (integrated audit) requires the auditor to issue an adverse opinion

in reporting a deficiency in internal control for an issuer should be made prior of issuance of auditors report on internal control

AUD - 79 (expired) retaking July 28,2016
FAR - 76 expiring July 31, 2016
BEC - 85
REG - 74,74,74,74,59,70,

[Future Ninja]

have a cup of coffee @mariam almas.

AUD - 79 (expired) retaking July 28,2016
FAR - 76 expiring July 31, 2016
BEC - 85
REG - 74,74,74,74,59,70,

[Anonymous]

Mariam Almas good luck!!

Got out if bed at 7too, and here I am doing some MCQs.

[Author]

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