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发表于 2016-8-5 09:31:04 583 浏览 5 回复

8.2AUD-我只是搬运工

8/2 JJ - TT
MCQ:能回忆起来的屈指可数:
1. 有一个题问了attribute sampling 受到什么影响,之前有同学提到过,但是没有细节,我补充下:有两个选项比较迷惑,可能是我疏忽没看到,一个是population diviation rate, 还一个是tolerable misstatement,有一个是错的
2. 问了engagement letter是干嘛用的?
SIM: 基本上前面JJ都有了,唯一要注意的地方是有一个3年的service第一年就全记成rev了,每年3万rev,不是一共三万。
        还有就是CR和DR变化,AR基本不不变情况下
        新题型非常简单,就是基础的会计调整,注意要会判断subsequent event影响,不然没法调账——下拉下来6个选项,集中问了对N/I, current asset, current liab影响。无非就是增加减少,题目选项6个里面5个都说的是同一个事情,当然选唯一那个不同的答案了-_-!!
        Done.

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 楼主| 发表于 2016-8-5 09:31:40
8/2JJ-感觉要跪
MC: 考了那个什么样的CPA firm需要每年被PCAOB审,选客户101那个选项
        第五章考了一个incorrect rejection挺明显的
        EBP考了一道,难道是我跪了。。。跟assertion相关 不是什么陌生的知识点
        Group 和component auditor的考了一道group的需要跟component的交流啥,这题我考了两遍不知道是pretest还是我第一道错了,答案比较可能的是交流component所需的independence,还有一个是group auditor发现的significant risk还是disclosure
         还有一道也是之前jj有的问sufficient是什么,选quantity
         还有就是问客户信息可以告诉谁呢,一个是successor,一个是regulatory agency要求的,还有一个是local public official要求的这题我好犹豫[选 Regulatory agency? 大家意见](不好意思应该是不能告诉谁,还有一个选项是法院传唤,直接排除了)
SIM:research就是那道min consideration about significant risk的 AUC 315.29
          基本都是jj前面大神们提到过的,independence哪个选impair的前面说的很详细了,具体看看是百分之几,immediate family还是close relatives就行,我当时还查了一下有的不是很确定
           还有IR CR DR变化的那道题,还有问对BS IS disclosure的影响,有contingent liability的其他不记得了,该死的flowchart每一步的control我也碰到了,感觉是accounting information system的东西,完全凭感觉写的,还有一道是给出了公式,问以下情况的correcting entries对D/E ratio,current ratio的影响,前面大神有表格也写到过。感觉阵亡了,大家加油啊!
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 楼主| 发表于 2016-8-5 09:32:12
8/2 Gavin
sim
1. Available for sale security equity [GAVIN, what's the answer?][看Far chap 3,19頁,就那個][我的书旧版吗?没找到。。]method adjustment( read the investment in FAR3-19, really easy, but if u just read Aud chap 4 apex will NOT be enough)
2. The ratio def( bak of chap 4, memorize it ALL )
3. Giving the the cover member situation, decide impair indep or not and the reason why impair or why not impair.
4. Research going concern, management tried to mitigate, but failed, auditor considering adverse opinion
5. Ir cr dr(no need to consider like becker did, this up that down, fuk that, just consider one, either ir is up/down or dr is up/down)
6. New drs
7. Giving the IS, year 1&2, auditor found the change of each questionable account, select the reason may cause the change.( cogs, wage exp, operating exp, tax exp, there r like 8 of these)

Mcq:
1. What stated in compiled intro paragraph?
2. Bpo for gov client, should complied w/ ( dol, gao, ifac, sec) i think should be dol.

1 August Karen
SIM
Read 3 times JJ before you go exam….there are EXTREMELY useful and thank you everyone
1.Going concern: 57010
2.Available for sale securities JE - previous JJ has model answer
3.No ratio/IR DR CR for me
4.AP cycle - EXTREMELY difficult - AP clerk/manager responsibilities in each step
5.Indepedence - refer to previous JJ
6.Inventory warehouse quantity vs perpetual systems
7.Shipping Fuel Company
8.PPE adjustment
MCI face questions from from all chapters; there are 5-6 questions from chapter 5 for me; and a lot of questions from Chapter 2 especially compiling f/sNo need be scared of EBP questions; a lot of them are actually asking what you knew
08.04 Tina[Tina, 分享下SIM的adjusting entry答案吧,谢谢哈。][之前都有的。][想确定一下。答案太乱了。][有答案帖的啊,我和答案帖写得差不多,如果需要的话我回头吃完饭回来写。][好的,麻烦啦。]
Sim
1.Adjusting entry of inventory -- Previous JJ
2. CR/DR -- Remember to consider some situation not associate with CR but would associate with IR that would still impair DR.
3. Indepence -- Related to Financial interest
   Accompanied by situations, related chioces were:
a.Impaired because covered member has direct financial interest.
b.Impaired because it is material for covered member’s overall wealth.
c.Not impaired because no direct or indirect financial interest were related
d.Not impaired if it does not exceed 10% of client’s company equity
e.Not impaired ….Sorry I forget. T.T
5. Adjusting entry again
6. You are a cheif accountant [是新题吧?][嗯呐,从来没见过。。。整个人都是懵逼的。]of a company of a nonissuer, preparing for documents for your external auditor to perform audit. Decided the following documents whether should keep its original name, be omitted or change to another name. This question also contains other information which contains email, unadjusted accounts and others to support the question. I was totally loss when I saw this question.
7. Evaluate mitigate factor of management about Going concern -- AU-C 570.10.

To be continued...
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发表于 2017-2-2 13:43:21
謝謝分享~~
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  • TA的每日心情
    奋斗
    2018-8-31 02:09
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    发表于 2017-2-3 03:54:14
    thanks for sharing
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    发表于 2017-9-9 02:32:29
    Thanks for sharing
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