[Anonymous]

I’m beginning to study for AUD with Becker and I was looking to get some strategy tips for the section please.

Also, why does this section have the lowest pass percentage? It’s lower than FAR.

[WaivingMyHands_ALOT]

My guess would be that it's the least numerical of all the exams. The questions are a lot more wordy and the difference between an incorrect and correct answer can be very subtle. When you have a FAR, REG, or BEC question, more often then not the correct answer is black or white.

Depreciation expense can only be calculated one way, the same goes for gain/loss recognized and IRR. You either know it, or you don't.

On AUD, there might be more than one answer that is arguably correct. Your job is to pick the MOST correct answer. Each answer might have varying degrees of severity. For example you could have the following:

A) An Auditor should NEVER

B) An Auditor should RARELY

C) An Auditor should SOMETIMES

D) An Auditor should OFTEN

The correct answer is not so black and white. It is somewhat subjective…

AUD 99
BEC 96
FAR 94
REG 96

[Anonymous]

AUD is all language tricks. Half of the exam is simply figuring out what the questions and answers are actually saying. It's also important to realize that a single word in the question (or answer) will completely change what the correct answer actually is. One of my theories is that this automatically puts English as a Second Language candidates at a disadvantage. Some are able to overcome this because they speak and understand English very well but for others it's an extra hurdle they have to get over.

I also remember someone describing the exam as having 4 correct answers and you need to pick the best one. It's not quite that extreme but there are, generally, going to be 2 answers you narrow it down to and then you need to choose the “betterest” answer. Again, that goes back to a single word changing what the answer actually is.

[tcheney3]

I've been trying to explain the pass rate myself and have a few theories, but I love the answer above. It would be interesting to see the pass rate for non-native English speakers on AUD versus the rest of the exam. I also think there is a common sense aspect to AUD that even great accountants sometimes don't have. I'm still not sure how AUD can be a 4 hour exam when Becker only has 6 lectures for it.

BEC - 82
REG - 86
FAR - 85
AUD - 84 and I'm out!!!!!
Ethics - 95
In Skynet's Honor:
Act I: Shutdown Skynet and prevent Judgment Day.
Act II: Add a comma and three letters to my title.
Act III: Time Travel and marry a young Denise Richards (and prevent subsequent plastic surgery),return to present.
Act IV: Serve as Successor to Elon Musk as CEO of Tesla.
Act V: Ensure Judgment Day has been stopped. Utopia achieved.

[Author]

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