[Nando]

I’ve been trying to familiarize myself with the AL for the audit exam, as I’ve heard it helps a lot. I tried to locate the different types of opinions using the AL provided in the practice AICPA exam on their website, and can’t seem to find them. Is this because they only provided a limited version on their site? Was anyone else able to locate it on there?

[Biff Tannen]

Do you mean accounting literature? I wouldn’t focus heavily on that – I would instead focus on working tons of MCQs to reinforce the topics. I don’t see how accounting literature could help at this point. 2 days away from the exam, you either know the material or you don’t.

[Recked]

Yes, you are unable to access that because you only has limited versions to help you answer the specific question you are tasked with answering. You also should have 6 months free access to the AL using your NASBA launch code for audit. I think that's still a thing.
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Yes, the AL can be a very useful resource, if you are proficient at using and searching it. Practice makes perfect.
A word of caution, please be careful not to fall down a rabbit hole with the AL. I jumped into the AL in FAR to attempt to confirm a question during the SIMs and ended up wasting too much time, not finding an appropriate answer anyway, so it was just a huge waste of time. Just be very careful and watch the clock. If you can't find it right away to confirm, just move along and use your best guess/judgement.
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I did look up a written opinion during my exam, but stumbled into some oddball obscure example of the written. It was a very weird experience lol.

[Author]

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