（整理自豆瓣：美国注册会计师讨论组）AUD 2.27 JJmickeypasscpa来自: mickeypasscpa
13:39:29SIM&Research:&1. MD&A review(attestation) report dating AT701-70&Dating&.70&The practitioner’s report on the examination of MD&A should be dated as of the completion of the practitioner’s examination procedures. That date should not precede the date of the auditor’s report on the latest historical financial statements covered by the MD&A.&2. Preparation report signature authority&两题3.4. IR, CR, DR, AR变化&? First time used (有關於公司第一年做derivative) derivative in year 1, prepare to play more in year 2. Company has asked a specialist to design proper control. Used derivative in year 1, designed proper control at 12/31 year 1.&? 是第一年買derivative，但是找了專業的人幫忙。公司弄了個新職位，請了個人專門監管金融衍生品&? Enter into forward contract agreement on 12/5 year 1, will buy on 2/15 year 2, no cash was paid upfront to this agreement.&? Derivative materiality is subjected to interest volatility, which decrease in year one. Derivative 近五年來 interest declining.&? Price service using a service organization, 然後auditor每年會得到service report顯示FV是怎麽valuation的過程&? Auditor減少substantive test (由於Materiality的變化，auditor決定減少substantive test)&? Debt agreement可以convert to equity securities&? Recruit three internal auditors to fill in the vacancy&? The A/R turnover decrease&? The allowance for uncollectible accounts beyond the limit auditor set considered acceptable&? The sales decreased as expected&? Audit team expended scope of accrual payroll expenses examination&5. Contingency 的Accrual 和 disclose的问题, Loss contingency 有probable， reasonably possible, remote三种情况,&（1） Remote likelihood - no requirement for accrual or disclosure&（2） Probable material loss - must make accrual if amount of loss is reasonably estimable, report estimated loss. (题目里面给的数都是取估值range的中值，不知道是不是对的）&（3）Reasonably Possible - Disclosure is required, accrual is not made.&6. Independence&covered member 是 Limited partnership, general partnership， 如果cousin是有indirect Financial interest 怎么算？ Mutual funds&7. Journal Entries, 比较基本 unearned revenue, accrued wages&MCQ (第一章 other matter, emphasis of matter, O Subsequent E Supplementary I第二章 Compilation E Review Engagement, Attest Engagement和第三章 control考了很多)&1. Sampling, Sample size using statistical sampling 与 using nonstatistical sampling 区别3. Review Engagement vs Audit Engagement (Understanding of IC, Mgmt Repre Letter, and Independence)&4. control deficiencies&5. control environment 哪个不属于&6. monitoring 哪个属于&7. Agreed-upon Procedures Engagement—procedures and findings&8.Financial Forecast –General U Financial Projection—Restricted Use&9. Pro Forma F/S , auditor 不对哪个负责&两个模糊记忆点：uncertainty that the events or transactions will not be actually occurred&Reservation of significant assumptions&10. Audit Committee 组成&11. Independence in fact and appearance&12. Lack of Independence to which kind of service (audit, review, compilation)&13. Opening balances, audit procedures&14. Buz Strategy&15. Materiality&16. Tolerable Misstatement&17, Type 1 , Type 2 Report&2.29 AUD 另出ninja MCQ蜡笔小球来自: 蜡笔小球(瞄了个咪咪哟)
04:20:41------ 一战求人品 -------&SIM&1. 给BS&INCOME STATEMENT算两年的ratio变化，然后选可能的原因&2. Research --- Review on previous years MD&A AT 701.77&3. Current A/ Non-current A/ Current L/ Income before Tax 的overstated understated 对于四个situation&4. HOTEL!!就跟之前的jj一个题吧基本上 我还记得它叫Rose hotel. LOL.调账+各种计算什么的费时间比较久就最后做的这个题。大概意思就是，给了hotel的相关信息，傻上座率啊房间个数订单数什么的，还有一部分accumulated depreciation的计算，要求算expected value：hotel revenue /deferred revenue / depretiation expense.下半部分给出了expected & actual,选可能造成difference可能的理由？（好像是）&5. 给不同的情景选对应的assertion&6. 给不同的情景选用怎样的procedure能检测出来，应该用怎样的control 来控制。&7. 还有一个不是特别记得了= =||困&MCQ&70 -75%问的non-issuer，第二章考了挺多，虽然感觉好像考的不是太深，但就是知识点都得看过才不会太捉机， AUP和review会混着考，建议用becker的把CH2的题和sim都做一下，我考前做了下CH2 sim感觉很多零散的（已经完全不记得了)的概念又回忆起来了. 总体感觉mcq挺快的 实在不记得什么具体的题了想起几个说几个把&1. GAGAS的independence --- mind & appearance&2. Communication with those charged with gov考了俩&3. Audit committee的职责不包括啥&4. FS level的risk assessment不包括&5. Audit report的小标题哪个是一定会有的，有俩个选项一个是managements responsibility for the FS 和auditors responsibility for the FS。刚查了下，答案应该是前者 （选错了---哭——）&6. evidence跟mangement representation冲突，然后management 不愿妥协，auditor怎么办，我选了个不管mngmt rep, audit evidence 比mngmt rep来得客观靠谱。 （这都问的什么题。。）&7. Report on supplement info是按照什么规则&2.29 AUD JJ暧暧来自: 暧暧
09:10:18SIM&1 经典IR，CR Increase Decrease （参考以前JJ）&1） During Y1 derivative，12.31有一个…&2） Y1 derivative, 12.31（or Y2） 有一个…，所以during Y1 设计了一些procedure来为…做准备&3） 影响derivative的主要是interest 的变化，但是近5年来，interest波动越来越小&4） 买了个price service using a service organization, 然后auditor每年会得到service report显示FV是怎么valuation的过程&5） 由于Materiality的变化，auditor决定减少substantive test&6） 公司plan to do future contract，但是future是第二年才会实现，然后今年没有用cash来买&7） debt agreement可以option to convert to equity securities&2 Research ：一个cpa firm 为一个公司提高年的review of historical financial report...然后公司CFO需要review report, 这样就可以加在prospective financial report里面，提供给潜在的investors... 问 CPA Firm 是否可以接受这个engagement.&3 给了misstatement，选择相应的audit procedure和control activity&1) 客户return了，but only record in the general ledger, not in the sub-ledger&2) 9月ship了good, 11月才记录sales和AR&3) 由于经济原因，clients’ allowance understatement&4) 失忆&4 给出几个不同情况，判断adjustment和对NI的影响，选项失忆&5给了你Y3 Y2的BS NI，然后根据数据计算差值。&第一个表格计算Gross profit，A/R, Allowance for doubtful account, current assets, current liability, admin expense 两年的差 然后问可能的原因&第二个表格 计算Y3 Y2的 ROA，Inventory Turnover，提供公式，然后问变化原因&6 酒店&第一页给了一个酒店基本情况，两个表格题。第二页是各种和题目有关的数据。&1） 问第4年的estimated depreciation expense, Rev, deferred rev. 给出了Y3 和Y4 的实际数字，。最后一列是实际和estimated的差别，系统自动算出。&2）assertion，control&7 应该还是一个金额调整题，但是想不起来了&MC&1 Mgt representation letter date&2 public firm 想要有issuer client，问要有哪个responsibiluty，选项有PCAOB这样的【此题出现在我 testlet 3，看到它整个人都不好了，为什要问如此基本的问题…&3 很多nonissuer audit的问题&4 没有alternative procedure要怎办&5 obtain understanding of entity‘s level control要了解以下except&6 check account balance要注意哪些risk，选项 incorrect acception& incorrect rejection，…&7 DOL，哪个 不影响independence&8 mgt reject modify，auditor认为modification不合适，问audior怎么办&9 review和compilation区别&10 Objective of Positive Confirmation&11 Physical control，不知道为啥看到这题想笑，我选了给IT屋子锁门。&12 Preventive control&13 tolerable misstatement&14 auditor做payroll sampling，sample 60个，有三个人结果是$1，但prior period的值是$2&A 计算risk，apply risk to audit procedure&B 计算risk&C 再选60个检测&D 检测所有数据&15 obsolete（大概是这个词？）Inventory，问assertion&16 obsolete（对，还是它）Inventory，问most likely对以下NI，COGS，Inventory，…，increase or decrease 进行audit（记不清是audit还是别的什么动作了…）&17 SOC report&18 Control deficiency&19 Other information&20 special frame work&21 audit procedure&22 Agree upon Procedure&23 integrate audit&2.29 AUDkk小铁侠来自: kk小铁侠
22:49:12Sim1: AP control. 给了一个关于一个公司purchase department和AP的流程图，然后每个节点让我们去选择可以减少risk的另外的control。&Sim2: Audit Engagement letter填空。天哪这道题我真的不敢相信怎么可以这么简单我真的五味杂陈，总之直接去找一个sample就可以完全填过来了。&Sim3: Research - MD&A examination中发现了一些departure，然后management同意加一个modification，但是accountant觉得only modification is not adquate. 问根据哪个。答案大概是AT701.xx（很容易搜到）&Sim4: Research - 说JPM在不同地方有很多branch，business units什么的。然后好像是review，就问这种有various business units的怎么弄。（突然有点失忆了，反正也非常容易搜到，在AR-C里面貌似）&Sim5: Assertion。给了好几个关于inventory的substantive procedures，比如拿一个company inventory sheets and verify voucher cost... 让判断分别是关于什么assertion（existence, classification, cutoff, valuation etc.)&Sim6: Legal Contingent Liability (subsequent event)。给了8种律师信里面的内容，关于在年末附近和公司有关的案子，然后让判断要不要accrual，disclosure。&Sim7: 给了一些event，然后公司是怎么记账的，让判断对current asset, noncurrent asset, current liability 和 income before tax分别是overstatement还是understatement的影响。&MCQ:&1. 考了两道DOL，哪项 not impair independence&2. review for nonissuer F/S, negative assurance (应该是&nothing came to our attention blabla&&3. 考了两道关于service org的Type1，Type2 report.&4. 有一个好简单(天啊我真的不会是掉裤了吧酷爱来安慰我T.T)，问significant deficiency是比material weakness严重还是轻= =&5. F/S forcast - projection - limited use&6. 在GAGAS里，independent in fact/mind/appearance？（我没有记清这个，反正就选了both independent in mind and appearance, 因为居然没有 both fact and appearance这个搭配）&7. (插播)我好像完全没有考关于sampling的不管是计算还是attribute/variable概念。&8. IFAC考了两道，我完全凭感觉蒙的...有一道是问下列哪项关于这个applicable framwork的表述最贴切。&9. lead partner rotate&10. 选项是四种情况，accounting firm的partner,staff之类的现在被client公司雇用，给了些时间段，让判断哪种情况是ok的。&11. audit plan要包含下列哪项内容(我选了timing那个）&12. 关于communication with those charged with governance的&持续失忆...总之，我遇到的选择70%都是关于nonissuer audt/reiew的，三四章遇到的很少。概念考得挺细，还是得好好看书理解记忆。很好笑很坑爹的是有一道题，那个语法绕来绕去，又是一环一环的从句又是强行插入语，我前前后后读了十几遍啊愣是没懂他在说什么就瞎蒙了一个。。好心酸啊。&最近上班复习得有点心累，这是二战aud了，希望能让我看到曙光吧QAQ。大家都加油！AUD 2.29 JJwenwen来自: wenwen
07:08:54Hi my dear friends, forgive me that i can type chinese now, so bear with my poor english.&I will summarize all the questions based on chapter order&Ready? Go !!&ch1:&emphasis matter & other matter, need to know&mitigating factor for substantial doubt&no report on comparative&what does the date on the audit report mean?&distribution on other country&Ch2&if the opening balance can not be verified, what report can be issued?&standard compilation report.&analytical procedures&predecessor accountant reviewed report&no comparative period different engagement&if no pre acceptance of engagement is available, can auditor still accept engagement?&where to get litigation info/&no letter for underwritter&attest service, agreed on procedure, details need to know&pro forma statement&Ch3&function of audit committee&assertions,&internal auditor, use the work of specialist&competence of internal auditor&what risk should be considered in the end, I picked & Sales&&component of internal control--monitoring&substantive procedures&Ch4&confirmation (positive & negative), who send confirmation&inventory cycle--pay attention on valuation&how to prevent kitting&CH5&no audit sampling&what indicates material weakness&function of audit committee&Ch6&what is due professional care&no single audit&when can disclose confidential information&acts discreditable rule&partner rotation&no IT&department of labor, when will not impair independence&what is entity control, ---top down approach, forgot which chapter∼&1) need to have some knowledge on FAR, eg, what is the impact on current asset or current liability, net income, when the sales is recorded in the wrong period&2) what knowledge does the auditor to know before review MD&A&3) given balance sheet and income statement, and analyze the result, answers will be given, not hard, generally speaking&4) given formula of the ration, and calculate the ration, and give explanation.&5) hotel, need to have some far knowledge to calculate depreciation expense, and analyze the result&6, & 7 are all the assertions , procedures..&Hope I Can Pass !!! Please !!! ORZ&ORZ&Good luck all my deal friends..!!2/27 AUDluckyxl来自: luckyxl
13:25:212/27 JJ&SIM&1. Decide who should bare responsibility (CPA, management, BOD, internal auditor) to report significant deficiency for non-issuer on normal financial audit?&选项有：&External auditor only&Management only&External auditor and management&BOD&Internal auditor&AICPA&2. JE 5个分录，审计Y2,问该怎么修正&3. Research: review report be included in prospective financial statements (之前有jj 提过，可是考前没有时间看，希望大家有时间可以看到)&4. 给了一个酒店基本情况，第一页是题，有填空，说第3年和第4年的depreciation expense, Rev, deferred rev. 给出了Y3 和Y4 的实际数字，让你填Y4的estimated 数字。最后一列是实际和estimated的差别，这个是系统自动的，不用我们算。&第二个问题是一个表格，填assertion,和audit procedure.&第二页是基本数据， 这个题需要花很多时间，只做了一半放弃。&5. 给了几种条件让判断是哪个assertion ,其中 一个是“cost from inventory list compare to invoice”&6. 根据不同的scenario判断audit adjustment和对NI的影响（增加，减少，没有变化）&7. 实在回忆不起来了。&MCQ 感觉各章都有涉及，考得比较平均。Review，gov accounting，sampling，i/c，it 一题，&2.27 AUDJJ 积累人品，回馈JJ小组！求考过！GisellezixiSIM:&1. 给了7，8个scenarios,判断assertions (e.g. completeness, accuracy, existence and etc)2. Equity Method. 然后让你写AJE去adjust直接client recorded的entry&3. AP flow charts，一共有八个，让你选择合适的control (这道题真心不会，好多都是蒙的）&4. research: MD&A. 和之前一些JJ的不太一样，有一些小变化。但是都应该是701.开头的&5. Contingency 的Accrual 和 disclose的问题&6. Engagement letter&7. 我遇到两个research。 where to find procedures regarding how to report if the auditor finds modifications to the report is not adequate. 很简单&MCQ:&1. IFAC 3道题&2. AUP有2道&3. 第二章真的考得很多，很多compilation, review&4. 哪种情况不impair independence under DOL&5. control deficiency, within how many days you should report after releasing audit report&6. Letter for underwriter&7. negative assurance&8. Governmental account 大概3道&9. sampling size&10. 没有ISA的题&11. 好几道关于internal control的&12. application control&13. top down approach&14. single audit&现在暂时只记起了这么多。如果我还想起什么了，就跟大家update. 祝大家考试一切都顺利！2月25 aud jj&?来自: ?
09:56:55sim:&1. research 就一个：review engagement on a company's md&a，问auditor需要know what knowledge about the prior period's engagement information? AT701.77 planning the review&2. 给了4个situation， 问相关的audit procedure和control，之前jj里有讲，&3. 给了公司的operation statement, b/s, 让对比year 2 & 3的change， 有gross profit, A/R, Allowance for doubtful account, admin expense, current liability, current assets, 让选change可能的原因是什么， 算ROA, Inventory turnover， 给了公式，把数字带进去算，然后问数据变化原因是什么&4. hotel的，最耗时，给了unaudited amount，让算expected amount， 给了好多条件，求的有：depreciation expense, revenue, deferred revenue,&5. assertion的题，和becker chapter 4的sim很相似，&6.7想不起来了暂时&mc：&1. 有问partner rotation, 选5年&2. 考了很多compilation 和review的题，&3. engagement letter&脑袋已短路，想不起来了，先写这些吧Sim: 2.25 Aud JJ ( sim有很多新题）小枣来自: 小枣
12:45:59SIM:&1. 两年sales, revenue, fixed assets, AR... 的对比。问每一种account 的增加或减少反应了什么，怎么加强control procedure&1）AR did not increase approrately as Sales increase. 然后解决措施有 increase/decrease test on allowance of bad debt...etc,&(不晓得我自己在回答什么。。。，直接跳过了）&2. 一个cpa firm 为一个公司提高年的review of historical financial report...然后公司CFO需要review report, 这样就可以加在prospective financial report里面，提供给潜在的investors... 问 CPA Firm 是否可以接受这个engagement.&个人理解是什么情况可以review，但好像没有搜索到特别相关的话题&3. segregation of Duties... 给了7种情况，然后让大家填空， 是 inappropriate segregation of authorization only , inappropriate segregation of recording only, inappropriate segregation of custody only, 还是二者结合， 比如inappropriate segregation of both recording and authorization, inappropriate segregation of authorization and custody, 还是三者都有。&这个主要看第四章.&4. sample size 和对三个risk 的影响：Detection Risk, assessed control risk….( 还有一个忘了)&5. 有个Hotel, 有很多不同价位的房间。根据information 计算2014 expected revenue, Revenue,Salaries… ( salary 相比去年增加10%)；&然后第二个问题是assertion 和相对的control procedure&6. Equity Method的分录。&Dividend income, 估计这个要看Far&MC: （ 总体而言没有sim 难度大）&Chapter 1 Component auditor 2 题; Modified report 2-3 题；piecemeal 1-2题；subsequent events 1题；nonissuer…; Supplementary information 2题&Chapter 2 Compilation,review；SSARS,SSAE, 4-5 题；很多Nonissuer 的问题，不过很简单; letter for underwriter , negative assurance 1题&Chapter 3 ；Test of controls 2 题； audit plan 1题；supervision 2 题；audit risk, fraud 2-3题；compliance 2题；assessing the risk of MM 1题；internal control- monitoring, control environment 2-3题 response to assessed risk 1题&Chapter 4 Assertion 2-3题 evidence 1题； top-down approach 2题；&Chapter 5 Communication with those charged with governance 2题； sampling 1题&Chapter6 Independence3-4 题 （哪些service不会影响independence；Rotate off 5 years 一题；SEC 2题；GAGAS 一题; quality control standards 1题&2/11 AUD JJKaqi酱来自: Kaqi酱
15:54:47感觉这次testlet 1都是基础题，2主打应用，3主打概念（好多不会不清晰的），希望能过！&MCQ:&问了好几题我特别不懂的: compliance engagement to apply specific accounting frameworks to a individual transaction,这个针对某个transaction的engagement，我好像没怎么看见过，可能我眼瞎。&GAGAS, IFAC, Compilation, reveiw, interim statement, independence都是重点,其他internal control, materiality, risk assessment和assertion这些烂熟于心的就不多提了，第二章绝对的重点。&没有ISA的东西&SIM：&? Segregation of duties ARC判断+选项组合很多，好好判断&流程描述性语言都很长，答案有：&Improper recording only&Improper custody only,&Improper authorization only,&Improper segregation of recording and custody,&Improper segregation of recording and authorization&Improper segregation of custody and authorization&Improper segregation of recording, custody and authorization&No deficiency&题干：&? 某公司采购来的supply都堆放在一块open land，方便production人员根据supervisor口头指示自由取用。每年采购supply的cost都会expensed. 年底存货会有一个负责鉴定inventory的agent和负责inventory general ledger的accountant一起清点。&? 一个公司规模很小，controller prepare approved purchase order and refer to accountant, who record accounts payable, G/L and refer prepared check to controller for approval. Controller signs the check and mails it out.&? Mails room opens all coming mails. And will send invoice received to payable department, payable accountant only compares quantities on received invoice and receiving report before prepare voucher.&? 公司里每个人都要上报自己公事出差的开销，然后统一报销。Department manager approve all employees cash disbursement 清单，controller approve all officers’ cash disbursement 清单。&? Mail room收到check后给Accounts Receivable accountant,然后Accountant update the subsidiary ledger then deposit the check and prepare check deposit report.&? 一共七个，记不起来了&? Decide who should bare responsibility (CPA, management, BOD, internal auditor) to report significant deficiency for non-issuer on normal financial audit?&选项有：&External auditor only&Management only&External auditor and management&BOD&Internal auditor&AICPA&SEC&题干：&? Compliance with laws and regulations,&? Preparing financial statement accordance to GAAP&? Correction material misstatements,&? Preventing fraud,&? Communication deficiency with those charged with governance….&? 1）基础analytical procedure, ratio, current asset and gross margin, 问什么原因导致rario变化. 2）两年BS IS，一张公式表（公式都提供了，选项也比较容易懂），计算inventory turnover之类，然后问这两年的变化趋势可能是什么造成的&AJE 5个分录，审计Y2,问该怎么修正&1.银行statement说12月的interest upaid，但是其他11月的都正确accrual了&2. Overtime pay 年后才付款, year end not record&3. Litigation reasonable possible, an amount can not estimate&4. Year end, a customer filed bankruptcy&5. 记不起来了。。&2.25 aud jj导盲猪来自: 导盲猪
06:01:41攒个人品&sim&1. 之前的research jj为什么一个都没有TAT 有一个说client想把之前几年的review加到prospective financial statement里面 问你balabala&2. 科技公司&3. 问asset liability income 高估还是低估&4. arc jj有&5. 有个宾馆吧啦吧啦，让你预测一下第四年相关信息，然后问一些问题，给出control&6. 对三个risk的影响和sample size&mcq&好惶恐，是不是我错的太多，题没有很难&考了挺多review&gagas有但是不多&independence满多的&有一个问monitor function of quality control&欢迎投稿：你可以在直接在这里回复消息，或者发邮件至发表你的考经，题目分析，备考经验分享，CPA心路历程，职场经验等等。如果你已有网文，可以直接在微信中发网文链接给本订阅号。【如何分享】如果您觉得我们分享的文章不错，不妨点击右上角“转发到朋友圈”分享给朋友吧。你的转发是对作者和编者最大的鼓励！！！！！【如何订阅】我们的公众微信名是“kaoshizhong”，您也可以搜索微信号：kaoshizhong ←←长按可复制新订阅本号的同学可以使用“查看历史信息”获取历史发出的所有信息。来自转载分享，如有侵权，请联系aicpaexpert删除aicpaexpert(kaoshizhong)　
　文章为作者独立观点，不代表微头条立场
的最新文章
整理自豆瓣“美国注册会计师”小组4/20 FAR MCQ来自: ClaireoOo
0建议买个诺基亚1100，以便重要的人联系你；把你的IPhone扔到距你100米远;电脑断网，防止各种新闻蹦出来，让你忧国忧民
友谊的小船说翻就翻，从此AICPA陪伴Li Xin的考试经验分享我今年21岁，南京审计学院大四在读，我的四门考试是从2015年6月开始准备到201（整理自豆瓣：美国注册会计师讨论组）AUD 2.27 JJmickeypasscpa来自: mickeypa（整理自豆瓣：美国注册会计师讨论组）2-23 REGHeidiHeide来自: HeidiHeide 201kaoshizhong有关会计师学习和考试的媒体，涉及考试，教材，学分，职业规划等各种内容热门文章最新文章kaoshizhong有关会计师学习和考试的媒体，涉及考试，教材，学分，职业规划等各种内容