[meta]

I’m using Wiley and almost every TBS I’ve done has asked me for a specific citation for a rule (i.e. AU-C 315.A128). The question provides me with no literature. I have been googling which clarified standard I should use. It feels unreasonable that they expect me to have memorize every single audit standard down to the paragraph level. Do they ask those types of questions on the actual exam?

[Momo]

Hey Meta, It's very likely that you will get at least one Authoritative literature question on the exam. I've heard some people get 2 during one exam. In my experience, I've had one. I don't understand what you mean by the question does not provide you with literature. The objective of the question is that you provide the section within literature that provides an answer to the question posed.

I hope this helps. One thing I will say is practice practice practice. I found that those questions weigh a whole lot and can be very tricky. Practice them more so that you understand exactly what is being asked and you can correctly identify the appropriate section.

[iwantthiscpa]

You don't need to memorize every single audit standard down to the paragraph level. You're supposed to know how to search through the authoritative literature. No question on the exam will ask you to provide the exact citation unless it's a research question, and the point of that question is so you can show you can search through the literature, which is provided on the exam.

Maybe I misunderstood your post but you are definitely not expected to memorize the literature. You don't need to Google it either, use your NTS and sign up for the 6 months free access to the lit from Nasba and use that to help answer the practice research question.

[Mercenary]

Since it is TBS, a research questions sounds right. I keep hearing you can be sure to get one on the exam.
I think its good idea to have a general idea but not necessary to know the exact paragraph as that'd be overkill.
I'm not sure about the actual exam but the NASBA database sometimes produces so many results for various searches and isn't always the most search friendly. Sometimes its difficult to find what you're looking for. If you have at least the basic idea, like if it it falls under AU-C, AT-C, AR-C etc, that'll probably help find or verify answers quicker. I don't know about Wiley's system, Gleim's though seems too easy as they seem to almost have only the result that you're actually looking for as opposed to the NASBA site that seems to have about 1000 results for most searches.

Maybe watch especially for ones that are PCAOB or AU-C since in my case some questions seem like they could be AU-C but the answer is a PCAOB AS

[Author]

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