[gigabyte2001]

I’m studying for the CPA exams for the first time. Audit is my weakest subject, so I’m studying it first. I got my CMA just over 4 yrs ago (passing both tests barely but on the first try) and used Gleim for that so I’m using it again for the CPA.

I’m working Study Unit 6 and seeing a heavy focus on the flow charts. So far they are not my strong suit. Are they very important on the exam? Any tips for mastering them?

Thanks in advance!

B - 11/11/16
A - 4/16/16 87!!
R - 2/17/17
F - 7/26/16 - Waiting for 8/23

[D]

What exactly is your weak area with flowcharts?

The most important thing with regard to flowcharts would be knowing the transaction cycles. As far as knowing what a “diamond” and a “cyclinder” stand for – not even sure that stuff is tested anymore. Regardless, don't lose sleep over it.

Others should chime in … but I've taken AUD more times than I want to admit and I've hardly ever come across anything around flowcharting. Usually the flowcharts are already put together for you and you have to answer a question around the controls/process.. not actually putting it together.

----------
AUD - 74, 77! (1/2016)
BEC - 80! (5/2016)
REG - tbd (8/2016)
FAR - tbd

Study materials: NINJA MCQ/Audio/Notes

"I can do ALL things through Christ who strengthens me!"
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[Biff-1955-Tannen]

The only time I've seen flowcharts is studying for BEC. I don't remember ever seeing flowcharts when studying for AUD…

AUD 93 Jan 16
BEC 83 Feb 16
FAR 83 Apr 16
REG 84 May 16

99% Ninja MCQ only

[Gabriella]

I hate flowcharts & don't remember studying any for AUD, but there are some in BEC.
I read a rumor somewhere the charts themselves are not actually tested because of the test formatting but be comfortable with the transaction cycles.

[gigabyte2001]

A big part of my weak spot is that I have never, ever worked with them. Apparently the symbols each mean something different. One of the questions in Gleim shows you 4 flow chart lay outs, symbols only, and asks you to identify which one is appropriate for the stated payroll cycle fact pattern. I never guess it correctly, and I have no idea how to figure it out.

B - 11/11/16
A - 4/16/16 87!!
R - 2/17/17
F - 7/26/16 - Waiting for 8/23

[EuroAddict]

Beckers states they just have flowcharts in there in case you are more of a visual learner.

-----------------------------
BEC - 77, 03/2015 (first try)
FAR - 79, 05/2015 (second try)
REG - 83, 12/2015 (first try)
AUD - 84, 03/2015 (first try)

I got 99 problems but the CPA ain't one.

[D]

In that case – since it's the symbols you are worried about.. don't worry. There are many other areas that you should focus your studying on that are more heavily weighted – not sure flowcharting is one.

----------
AUD - 74, 77! (1/2016)
BEC - 80! (5/2016)
REG - tbd (8/2016)
FAR - tbd

Study materials: NINJA MCQ/Audio/Notes

"I can do ALL things through Christ who strengthens me!"
----------

[EuroAddict]

Yea I agree it' most likely not worth your brain power to learn flow charts for the exam.

-----------------------------
BEC - 77, 03/2015 (first try)
FAR - 79, 05/2015 (second try)
REG - 83, 12/2015 (first try)
AUD - 84, 03/2015 (first try)

I got 99 problems but the CPA ain't one.

[sar_rah]

I particularly didnt see any on my exam…so take that however you'd like!

AUD: 98
REG: 91
BEC: 86
FAR: 83

DONE DONE DONE and DONE all on the first try! It IS possible, just keep on studying!

[MaLoTu]

Transaction cycles can be an important element on the AUD exam. I didn't really get the charts either, but I wrote and rewrote the processes in bullet point format so that I understood the segregation of duties and which area was responsible for each task in a specific cycle.

[Anonymous]

As others have said, the charts themselves aren't important (like what each symbol means); the information they're teaching you through them is. I never learned flow charts well and I didn't find it to be a problem.

[Author]

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