USCPA備考技巧之Auditing審計(jì)

    The Auditing and Attestation section is the longest and the most subjective exam section. It requires candidates both possess a great deal of conceptual knowledge and apply that knowledge to a wide variety of client situations.

　　When you are sitting for the exam, fight the urge to rush through this exam. Pace yourself and use at least fifty minutes for each of the five testlets. Take at least five-minute break between testlets three and four. Use the full amount of time to read those multiple-choice questions. Many of the questions are very thought provoking. The AUDIT exam tests real-world experience. If at all possible, postpone taking AUDIT exam until you gain some real public accounting or corporate finance experience. It will quite helpful. If you do not have any experience, you still can pass it if a little more works is taken.

　　ⅠTRICKY MUTIPLE-CHOICE

　　The AUDIT multiple-choice questions are the most difficult of all four sections. Remember that read and practice with current –no older than six months—material. Don’t choose the first answer you see but to carefully consider all answers possibilities and stances described. It’s one of the major key to being successful on the AUDIT exam. The next key is to deal with the AUDIT simulations.

　?、駻UDIT SIMULATIONS

　　Working the USCPA sample exam at //www.cpa-exam.org/ is essential to candidate success. A single simulation sample provides a rich experience for candidates to see that it is easy to search the table of contents. Most of the AUDIT simulation work tabs provide answer choices. Before selecting a choice, read the company profile information and study the selected financial information. Based on the specific information, your answer will vary. Begin by opening each work tab to note what it is the examiners want you to do. Then read the content of the information tabs. This technique will save you time.

　　ⅢAUDIT—THE COMMUNICATIONS TAB

　　Avoid the use of bullet points, abbreviations, and lists. Use full sentences. Avoid the use of jargon by clearly explaining any phrases. Content is not the important factor here-staying on topic and writing well is.

　?、鬞HE RESEARCH TAB

　　Save the research section of the simulation testlet for last. Don’t risk missing double-digit points by working overtime to solve a research question. The USCPA offers a free software tool for candidates with NTS to practice the AUDIT research. See //www.cpa-exam.org/ for ordering information.

　　GoPro advice: Don’t get bogged down by trying to memorize all of the audit reports. Simply read these reports for a basic understanding of the presentation. Then practice the multiple-choice questions to test whether you can apply what you have learned. Allow more time to prepare for AUDIT than to prepare for REG or BEC.

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