[barelystayingsane]

Sorry if this has already been posted, but #8 on Becker’s A3 sim asks you to find guidance that may help someone locate examples of possible audit procedures to address the assessed risks of material misstatement due to fraud.

I could not, for the life of me, find the answer using the search function, so I started looking at the section headers and found AU-C 240 Appendix B, “Examples of Possible Audit Procedures to Address the Assessed Risks of Material Misstatement Due to Fraud.” However, Becker told me that that folder was the “wrong path.” Uhhh what…..? It’s literally the exact same wording.

Becker has the answer as AU-C 240.A75 but had an update online that said “The authoritative literature reference is incorrect. We show AU-C 240.A75. The correct reference is AU-C 240.A76. The search term provided is correct.” However, the title of AU-C 240 Appendix A is “Examples of Fraud Risk Factors.”

Appendix B seems like a better option. However, I can’t access either of them on Becker’s limited software, so I can’t read either of them and ultimately determine which one is correct. Can anyone tell me what’s going on here?

[LT-P]

Does Becker automatically push their “Errata/Clarifications” to the software? Sorry, that doesn't answer the original question, just curious.

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

Ethics: TBD

[barelystayingsane]

Not initially…I'm not sure how often they update, but it's always a good idea to check the errata page!

[barelystayingsane]

Not initially…I'm not sure how often they update, but it's always a good idea to check the errata page!

[barelystayingsane]

@ 3Down1ToGo have you done the A3 research sim yet? I'd be curious to hear your thoughts, since you seem to be on top of your game!

[barelystayingsane]

@ 3Down1ToGo have you done the A3 research sim yet? I'd be curious to hear your thoughts, since you seem to be on top of your game!

[Author]

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