[lindsay12]

The research question of Becker after July version is so tricky and confusing 🙁

For example, there is one simulation asking “While preparing the auditor’s report, the audit assistant believes that the auditor’s report can never reference the findings of a specialist. The audit manager disagree. Which citation in the professional standards supports the audit manager’s position”

The answer is AU-C 620.14, which is “the auditor should not refer to the work of an auditor’s specialist in an auditor’s report containing an unmodified opinion”.

I don’t get it!! I think we should find citation about we could refer specialist’s finding instead of “NOT REFER”. I even doubt the answer is wrong…..can anybody fit me in??

Many thanks!

[kmaahs]

I don't have Becker, so I'm going with entirely what you gave me. But here is what I see.

“While preparing the auditor's report, the audit assistant believes that the auditor's report can NEVER EVER EVER! reference the findings of a specialist. The audit manager disagree. Which citation in the professional standards supports the audit manager's position”

The AU says:

“the auditor should not refer to the work of an auditor's specialist in an auditor's report containing an UNMODIFIED opinion”.

There are other opinions than unmodified…so… this statement, to me, implies that in circumstances where a modified opinion is given, a specialist's opinion may be referenced.

Be wary of “never” and “always”… tricky devils them words are…

C.P.A.

[kmaahs]

I don't have Becker, so I'm going with entirely what you gave me. But here is what I see.

“While preparing the auditor's report, the audit assistant believes that the auditor's report can NEVER EVER EVER! reference the findings of a specialist. The audit manager disagree. Which citation in the professional standards supports the audit manager's position”

The AU says:

“the auditor should not refer to the work of an auditor's specialist in an auditor's report containing an UNMODIFIED opinion”.

There are other opinions than unmodified…so… this statement, to me, implies that in circumstances where a modified opinion is given, a specialist's opinion may be referenced.

Be wary of “never” and “always”… tricky devils them words are…

C.P.A.

[lindsay12]

But from my perspective, I think AU 336.16 should be more proper…

Or should we just abandon AU and give AU-C more priority?

[lindsay12]

But from my perspective, I think AU 336.16 should be more proper…

Or should we just abandon AU and give AU-C more priority?

[lindsay12]

But from my perspective, I think AU 336.16 should be more proper…

Or should we just abandon AU and give AU-C more priority?　What's the major difference between them`?

[lindsay12]

But from my perspective, I think AU 336.16 should be more proper…

Or should we just abandon AU and give AU-C more priority?　What's the major difference between them`?

[littlenumberrobot]

On the exam you will only have access to au-c for sims.

CA CPA - All because of the journey listed below
-----------------------------------------------------------------------
FAR - 53('10), 8/25/12 79 PASSED!
REG - 66('11), 69('12), 12/06/12 77 PASSED!!
BEC - 58('10), 74('12), 01/05/13 77 PASSED!!!
AUD - 43('11), 66('12), 69('13), 74('13) 7/29/13 85 PASSED!!!!!

(Combinations of Roger, Yaeger, Wiley Book, Wiley TB, & NINJA Notes)

Ethics 90%

[littlenumberrobot]

On the exam you will only have access to au-c for sims.

CA CPA - All because of the journey listed below
-----------------------------------------------------------------------
FAR - 53('10), 8/25/12 79 PASSED!
REG - 66('11), 69('12), 12/06/12 77 PASSED!!
BEC - 58('10), 74('12), 01/05/13 77 PASSED!!!
AUD - 43('11), 66('12), 69('13), 74('13) 7/29/13 85 PASSED!!!!!

(Combinations of Roger, Yaeger, Wiley Book, Wiley TB, & NINJA Notes)

Ethics 90%

[lindsay12]

@littlenumberrobot Thank you so much, I was confused that they dont have AU-C instead AU in code section, and add C in front of number doesnt work 😛

[lindsay12]

@littlenumberrobot Thank you so much, I was confused that they dont have AU-C instead AU in code section, and add C in front of number doesnt work 😛

[katieeCPA]

Thank you for posting this – I was totally confused too! Much needed clarification. Good luck with audit!

BEC: PASSED!
FAR: PASSED!
AUD: PASSED!
REG: PASSED!

[katieeCPA]

Thank you for posting this – I was totally confused too! Much needed clarification. Good luck with audit!

BEC: PASSED!
FAR: PASSED!
AUD: PASSED!
REG: PASSED!

[barelystayingsane]

I don't mean to resurrect a dormant post, but I was also confused by this. I thought the answer had to be 620.15, because it specifically discusses referencing a specialist. If you look on the Becker updates page, it does, in fact, say that 620.15 is the correct answer. Just a heads up for anyone else who might come across this.

[barelystayingsane]

I don't mean to resurrect a dormant post, but I was also confused by this. I thought the answer had to be 620.15, because it specifically discusses referencing a specialist. If you look on the Becker updates page, it does, in fact, say that 620.15 is the correct answer. Just a heads up for anyone else who might come across this.

[Anonymous]

I came across this late, and am glad for your clarification.

[Author]

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