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I took Audit for the first time and failed , score is low seventies. Earlier I passed FAR in first attempt. I am writing my experience with the hope that it may help other fellow ninjas!
The first MCQ set I heard is always medium and then it becomes hard or stay medium depending on performance, The SIMs are independent of the MCQs.
NOT IN MY CASE!!!!
The first MCQ was hard – hard, there was nothing medium in it, the next one was hard-medium and the last one was medium!
The SIMs were more like FAR SIMs than AUD SIMs!
I had practiced MCQs and SIMs twice, did not try to memorize but rather tried to understand the concepts, listened to the lectures, read the study book twice.
The MCQs were very unfamiliar and long, I had to use judgement and all 3 test lets were scattered with IFRS!!! I was like WOW…there were only a few MCQs for IFRS to practice in the review course!
My conclusion is just doing MCQs and SIMs are not enough, we have to understand all the concepts, write our notes and cannot miss any topics in the review material.
AUD is hard…it is not easy and that is why it has the lowest pass percentage at least in the last few years.
FAR - 79
AUD - 72 / 85
REG - 85
BEC - 73 / 82
DONE!
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