[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]

I thought when there is a disclaimer of opinion the scope paragraph is omitted, but Wiley states it shouldn't be omitted.

[Mary 2496]

The auditing scope paragraph would never be omitted, as far as I can remember. The scope paragraph, responsibility paragraph and opinion para. would all always be included, just modified as per the opinion issued. I tested using Becker for AUD and don't recall any para. ever being omitted based on the opinion, as far as the standard paragraphs that are included in the report.

[Iggy1985]

@cpahopeful11 I believe if the disclaimer of opinion is due to a scope limitation, there is no scope paragraph, rather, the introductory paragraph explains the inability to obtain sufficient appropriate audit evidence, and refers to the basis for disclaimer paragraph

I'm having trouble finding a definitive answer..

what does Wiley say in regards to this?

FAR - 89 (8/19/14) Wiley TB, Wiley Book, Books from School, Ninja Audio/Notes
AUD - 92 (10/14/14) Wiley TB, Wiley Book, Ninja Audio
BEC - 82 (5/8/15) Mostly Ninja MCQ, sprinkles of Becker lectures and Ninja Audio
REG - (8/14/15)

[Iggy1985]

I found this, on page 21 of the pdf Disclaimer of Opinion .62

“the auditor should not identify the procedures that were performed nor include the paragraph describing the characteristics of an audit (that is, the scope paragraph of the auditor's standard report); to do so may tend to overshadow the disclaimer.”

https://www.aicpa.org/Research/Standards/AuditAttest/DownloadableDocuments/AU-00508.pdf

FAR - 89 (8/19/14) Wiley TB, Wiley Book, Books from School, Ninja Audio/Notes
AUD - 92 (10/14/14) Wiley TB, Wiley Book, Ninja Audio
BEC - 82 (5/8/15) Mostly Ninja MCQ, sprinkles of Becker lectures and Ninja Audio
REG - (8/14/15)

[Future Ninja]

@mariam almas – thanks for sharing. I'm pretty sure you did good. was your exam lengthy in words?

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

[Future Ninja]

where's everyone?

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

[Iggy1985]

I'm here 😮

FAR - 89 (8/19/14) Wiley TB, Wiley Book, Books from School, Ninja Audio/Notes
AUD - 92 (10/14/14) Wiley TB, Wiley Book, Ninja Audio
BEC - 82 (5/8/15) Mostly Ninja MCQ, sprinkles of Becker lectures and Ninja Audio
REG - (8/14/15)

[Tarheelgirl]

Just got back from picking up tires for my husband. Back to the grind for about another hour and a half then calling it a day.

FAR - 46, 79 (7/8/14)
AUD - 56, 59, 2/23/15 3rd times a charm!
BEC - 69, 74 Really??
REG - April, I hope. Fingers crossed!

[LilEngineThatCan]

Doing SIMS and going over topics I'm having difficulty with. Only 2 more study days left. where does the time goooo?!?!

[Anonymous]

Just got a 90% on a 40 section practice section on the Reporting section. Now I need to clean up professional responsibilities, IC, and evidence!

[Anonymous]

Good day getting a 90% on the practice quiz and with the Niners winning. Now on to REG for the next four or so hours before grinding back on AUD for some simulations.

Do you need an engagement letter for agreed upon procedures or no?

[Anonymous]

i was wondering if someone here can give me some feedback on this:

My test is this tuesday and im going through my final review. This past week i went through all the chapters a second time and now i am focusing on the parts im still having trouble with ( tran. cycles, gagas, prof responsibilities). I spent most of my review doing the MC's and only went through the sims once. After reading up on the diffculty of the sims, i started doing some of them from a4 and im finding them ridiculously brutal in comparison to the mc's and whats actually in the book. besides for the ratio analysis which becker doesnt even cover ( they just basically give you the forumulas) Im finding the simulations extremely extremely difficult. this is kinda freaking me out considering my exam in in 2 days. Any help would be appreciated!

[Anonymous]

For the next two days do about 15-20 simulations for both days and continue doing MCQ. You probably should have looked at the simulations a little earlier but not that big of a deal. Just get a good feel for them and try to understand the assertions and different reports simulations on Ninja MCQ.

[Anonymous]

LilEngineThatCan, how did you pass REG? I don't understand ANYTHING in the first three days and there are WAY too many terms to remember. I'm not much of a lecture person, but did you go through the material at least three or four times before your exam? Basically how did you study for it because I struggling mightily.

[LilEngineThatCan]

CPAhopeful, It wasn't easy let me start with that. I took it more than once and it was my first passing grade I saw after 1 year! I was sooooo determined to pass one test and prove to myself that I could do it. So I tricked myself into “loving to learn” and being “interested” in every detail. I would relate things to real life and ask myself how can this apply to me? how can this apply to my family? etc. etc. NINJA Audio and Flash cards are a HUGE help. The flash cards force you to list everything about that topic and I like quick questions when I'm bored. Its helpful for your mind to exercise different ways of learning (if that makes sense). What worked for me is constantly going back to mnemonics that I wrote out. Also, once I was done with a chapter and moving onto the next I ALWAYS..I repeat ALWAYS do progress exams from previous chapters. Biggest mistake I've done with these exams is being so eager to finish the material and not practicing what I've learned and then having to go back and re-learn everything..suchhhhh a waste of time!

[Author]

Replies