[SchruteBeet]

Which reports did you guys memorize the structure for? I know the standard auditor reports are important but the new Becker text also has sample reports on ICFR, compilation, examination, review, and agreed-upon procedures. Would you recommend memorizing the structure for all of them?

[maverick87]

I would know the difference between emphasis of matter vs other matter paragraphs.

I would be very familiar with the compilation, review and agreed upon procedure reports. ICFR not so much.
I know Roger Review bolds some of the sentences in the reports that have been tested before/frequently.

[CPA_Chik]

I would also suggest knowing MD&A report and PCAOB standard report.

REG - 75!!!
FAR - 66; 73 (FML!!!)
AUD - 09/16
BEC - TBD

[Author]

Replies