[Anonymous]

I am feeling really discouraged with Chapters 3 and 4 in Becker. They deal with audit risk, audit evidence, risk assessment, substantive procedures, analytical procedures, and transaction cycles. I just can’t get any of my mulitple choice right and I’m starting to freak out…. ( I know, I need to calm down.) My exam is on Oct 10th (a retake). Any words of advice that anyone has for me?? I feel like I am never going to get all of this understood and into my brain…yet I studied for months ahead of my 1st take, and now been studying non-stop for my retake!! I just feel like I can’t absorb it….

[LT-P]

A4 killed me. I had to skip it and approach it last. For most of the questions you can't just look for the answer in the book so I sat there and drew out the arrows (for tracing/vouching). Did it take forever? Yes it did. But once I got towards the end of the MCQ's they started to make more sense. For the ones that you can find in the book, make little notes in the text so when you go through to review/read, things will click.

As for A3, NINJA Notes were pretty helpful with this chapter. This list of definitions also helped me: https://www.ais-cpa.com/glosa.html

Hope this helps. Hang in there!

- passed all 4 exams on my first try using Becker!

Ethics: TBD

[LT-P]

A4 killed me. I had to skip it and approach it last. For most of the questions you can't just look for the answer in the book so I sat there and drew out the arrows (for tracing/vouching). Did it take forever? Yes it did. But once I got towards the end of the MCQ's they started to make more sense. For the ones that you can find in the book, make little notes in the text so when you go through to review/read, things will click.

As for A3, NINJA Notes were pretty helpful with this chapter. This list of definitions also helped me: https://www.ais-cpa.com/glosa.html

Hope this helps. Hang in there!

- passed all 4 exams on my first try using Becker!

Ethics: TBD

[mena je twa]

A3 and A4 are the heart of auditing. You can never pass audit without mastering A2,3,&4.

Make sure you understand the call of the question, very important and also try not to pick the right answer, try to pick 3 incorrect answers and then talk to yourself and understand why those 3 are incorrect. thats when you will understand in detail.

i used to do 10 questions a day, with proper undertsnading, writing notes etc and never rushed through those questions. They are difficult to answer and on the exam day you need to be up to speed , so practice now with proper understanding

Licensed CPA, Texas - 2012

[mena je twa]

A3 and A4 are the heart of auditing. You can never pass audit without mastering A2,3,&4.

Make sure you understand the call of the question, very important and also try not to pick the right answer, try to pick 3 incorrect answers and then talk to yourself and understand why those 3 are incorrect. thats when you will understand in detail.

i used to do 10 questions a day, with proper undertsnading, writing notes etc and never rushed through those questions. They are difficult to answer and on the exam day you need to be up to speed , so practice now with proper understanding

Licensed CPA, Texas - 2012

[10keyLeah]

I noticed you are asking questions on the forums. That's a good thing to do and a great source of help.

Did you re-watch videos and re-read lectures or just jump straight into MCQ's for your retake?

Are you also looking at the wrong answers for MCQ? That can be helpful in understanding.

You really have to read the entire question in AUD. It's practice right now so read the entire question and then read the entire right and wrong answers. Rinse and repeat.

AUD connects with FAR materials. Looking at AUD from that perspective has helped me understand procedures without having any working experience with auditing. I know I sometimes have to go over sections two or three times before it starts to come together. That may be the case for you.

Ninja Combo, Yaeger, Wiley -- Licensed CPA, May 2015

[10keyLeah]

I noticed you are asking questions on the forums. That's a good thing to do and a great source of help.

Did you re-watch videos and re-read lectures or just jump straight into MCQ's for your retake?

Are you also looking at the wrong answers for MCQ? That can be helpful in understanding.

You really have to read the entire question in AUD. It's practice right now so read the entire question and then read the entire right and wrong answers. Rinse and repeat.

AUD connects with FAR materials. Looking at AUD from that perspective has helped me understand procedures without having any working experience with auditing. I know I sometimes have to go over sections two or three times before it starts to come together. That may be the case for you.

Ninja Combo, Yaeger, Wiley -- Licensed CPA, May 2015

[TinyBear]

@aliciamarie I am right there in the same boat with you. I was chugging right along, with better studying techniques than I used the first time around, and then hit a wall with these two chapters. Looks like some good advice on here, so WE CAN DO IT. Just stay focused and remember you're not alone!

FAR - 79
AUD - 73, 85
REG - 88
BEC - 80

Becker Self Study, Becker Flashcards, and Some Wiley TB
TX Candidate

[TinyBear]

@aliciamarie I am right there in the same boat with you. I was chugging right along, with better studying techniques than I used the first time around, and then hit a wall with these two chapters. Looks like some good advice on here, so WE CAN DO IT. Just stay focused and remember you're not alone!

FAR - 79
AUD - 73, 85
REG - 88
BEC - 80

Becker Self Study, Becker Flashcards, and Some Wiley TB
TX Candidate

[Anonymous]

@3down1togo – Thank you for that link!! I think that will be really helpful.

@10key – Re-watching the Becker videos doesnt' really do much for me…I end up tuning them out and get distracted (especially with all the highlighting and note taking). I've been reviewing all my notes I wrote and just looking over my book. Otherwise, I've been doing a ridiculous amount of multiple choice – hoping for more practice. I just recently bought the Wiley test bank to have some more questions to work.

@TinyBear- Hitting a wall is a great way to put it! Haha. But yes, we CAN do it. I've been re-writing things in the book and practicing mulitple choice like crazy. I'm really hung up on the assertions, transaction cycles, analytical procedures, substantive analytical procedures, and substantive procedures. All the questions seem so wordy to me and I feel like I keep reading the same thing over and over again and my brain just doesn't get it!! It is frustrating. I feel panicky because my exam is 2 weeks from today. I felt this way the 1st time I took it. Just sheer panic.

[Anonymous]

@3down1togo – Thank you for that link!! I think that will be really helpful.

@10key – Re-watching the Becker videos doesnt' really do much for me…I end up tuning them out and get distracted (especially with all the highlighting and note taking). I've been reviewing all my notes I wrote and just looking over my book. Otherwise, I've been doing a ridiculous amount of multiple choice – hoping for more practice. I just recently bought the Wiley test bank to have some more questions to work.

@TinyBear- Hitting a wall is a great way to put it! Haha. But yes, we CAN do it. I've been re-writing things in the book and practicing mulitple choice like crazy. I'm really hung up on the assertions, transaction cycles, analytical procedures, substantive analytical procedures, and substantive procedures. All the questions seem so wordy to me and I feel like I keep reading the same thing over and over again and my brain just doesn't get it!! It is frustrating. I feel panicky because my exam is 2 weeks from today. I felt this way the 1st time I took it. Just sheer panic.

[whopper]

I'm using Yaeger/Wiley and Gleim SIMS but feel your pain. A lot of people say this exam is mostly memorization but I'm not having luck in that area lol I bought Jeff's audio and took detailed notes. As I go through MCQs I miss, I update my notes and it seems to help. I'm still not hitting my target practice score but I defintely progressed through this method.

I think the most difficult part for me is understanding when to apply a certain procedure to a transaction cycle. Sometimes it seems like several methods are correct but only 1 answer is right. Not to hyjack your post, but if anyone has tips on this, please share.

REG - 89, 04/29/13
BEC - 81, 08/06/13
FAR - 84, 12/19/13
AUD - 82, 10/05/13

[whopper]

I'm using Yaeger/Wiley and Gleim SIMS but feel your pain. A lot of people say this exam is mostly memorization but I'm not having luck in that area lol I bought Jeff's audio and took detailed notes. As I go through MCQs I miss, I update my notes and it seems to help. I'm still not hitting my target practice score but I defintely progressed through this method.

I think the most difficult part for me is understanding when to apply a certain procedure to a transaction cycle. Sometimes it seems like several methods are correct but only 1 answer is right. Not to hyjack your post, but if anyone has tips on this, please share.

REG - 89, 04/29/13
BEC - 81, 08/06/13
FAR - 84, 12/19/13
AUD - 82, 10/05/13

[Zaq]

A3 and A4 seem so difficult because of the ease of A1, A2, A6, and kinda A5.

I'll tell you two things:

1.) A3 and A4 won't start really “making sense” until after you've done tons of MCQ's and have already started your overall total review process. It's essential to understand the bigger picture in regards to AUD.

2.) Transaction cycles are a pain in the butt, but they probably won't make up much of your exam. Be careful focusing too much into A3 and A4 and neglecting some of the simpler stuff like SSARS, compilations, etc.

FAR: 50, 76!
REG: 74... (ouch baby, very ouch), 76!
AUD: 65, 91!?
BEC: 80! Aaaand doneskies!

May 2012 to August 2013. Can't believe it's over.

[Zaq]

A3 and A4 seem so difficult because of the ease of A1, A2, A6, and kinda A5.

I'll tell you two things:

1.) A3 and A4 won't start really “making sense” until after you've done tons of MCQ's and have already started your overall total review process. It's essential to understand the bigger picture in regards to AUD.

2.) Transaction cycles are a pain in the butt, but they probably won't make up much of your exam. Be careful focusing too much into A3 and A4 and neglecting some of the simpler stuff like SSARS, compilations, etc.

FAR: 50, 76!
REG: 74... (ouch baby, very ouch), 76!
AUD: 65, 91!?
BEC: 80! Aaaand doneskies!

May 2012 to August 2013. Can't believe it's over.

[leafs43]

Just took AUD this past Tuesday.

I swear AUD is more about knowing what is the wrong answer and by process of elimination finding the right answer.

[Author]

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