[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!

[Anonymous]

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

[Jferjamey]

Thanks for resurrecting it. I was having the same confusion. I can't get any of the AUD sims right (and they were my strong point in the others with research sims). I keep referencing AU sections and the answer is always something from AU-C (or some other letter).

B - 81 (8/31/13) first attempt!
A - 80 (2/3/14) first attempt!
R - 89 (7/31/13) first attempt!
F - 86 (7/2/13) first attempt!
Licensed CPA: 12/31/14

Becker rocks!

"Discipline is choosing between what you want now, and what you want most." -Abraham Lincoln

[Jferjamey]

Thanks for resurrecting it. I was having the same confusion. I can't get any of the AUD sims right (and they were my strong point in the others with research sims). I keep referencing AU sections and the answer is always something from AU-C (or some other letter).

B - 81 (8/31/13) first attempt!
A - 80 (2/3/14) first attempt!
R - 89 (7/31/13) first attempt!
F - 86 (7/2/13) first attempt!
Licensed CPA: 12/31/14

Becker rocks!

"Discipline is choosing between what you want now, and what you want most." -Abraham Lincoln

[Author]

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