[Madhav]

I am taking audit on April 3 and using roger, ninja. I feel pretty confident with materials and have left two weeks to finish my cram course. What would be best strategy to review as i got terrible score on the first one?

[Knight Rider]

Be sure you know the AL, and how to use the search tool. Brush up on some things from FAR —JEs.

[shawn in VA]

can someone please elaborate on this whole AL tool ? I dont understand ? Is it in the SIMS only? What does it do for you ? I have failed AUD and need some insight on how to pass this exam.

[Anonymous]

AL is the authoritative literature for Auditing.

The AU-c has all the guidance on auditing. Similar to the codification for FAR

it has parts for compilations, reviews, attestations as they are less in scope than a full audit.

Knowing where to look based on the scenario of the SIM makes life easy.

It is only available in the SIMS.

[Knight Rider]

It is only available in the SIMs. Depending on the SIM, the complete answer may be in the AL (Authoritative Literature). However, the key is knowing what information is contained in the different AU-C sections, or being able to use the search tool.

When I was studying for AUD, I spent more time learning how to navigate (know where topics are located), rather than relying on the search tool. Sometimes, the search tool can give too many results. It's just good to at least be familiar with the search tool as a Plan B.

Keep in mind, if the SIMs are over FAR topics (inventory recognition, revenue recognition, etc) the AL may not be as helpful.

[Author]

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