[Anonymous]

Took audit yesterday it was pretty brutal. I don’t know what the old audit was like but I felt more prepared and comfortable for this than FAR and REG (both passed by 1 point) but walked out of this with a worse feeling. And i’m not a numbers person, at least I don’t think so.

I will give negative assurance that I am not aware this was on my test, but I know its a big subject in studying which I feel there is needed acronym.

Add an Emphasis of Matter paragraph after the Opinion paragraph when: “Soul Juice”

S ubstantial doubt of Going Concern
O ther Comprehensive Basis of Accounting
U pdated Opinion from Prior Year
L ack of consistency (Accounting principal change)
J ustified GAAP departure
O pinion modified because of Specialist
O mitted SEC info
S ingle FS or specified element

[Anonymous]

That's Awesome!! I always wondered why the Review Courses never made a slogan for the E Matters! Are u positive all of those acronyms are correct? Thanks for the share 👍

[Author]

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