[silvercamaro77]

I am really really struggling with finding anything in the AL tab of the NINJA Sims. Even with the answers showing telling me where the reference is, when I flip to the AL tab and I can’t find the section.

The most recent SIM I’m having this problem on has the following explanations:

1. A normal distribution is a bell-shaped curve, with the distribution center at the population mean, and requires only knowing the mean and the standard deviation. (The reference for this question is section 3326.52 in the Auditing & Attestation Reference Volume.)

2. The standard deviation is used to measure the extent to which the values of the items are spread about the mean. (The reference for this question is section 3326.51 in the Auditing & Attestation Reference Volume.)

3. The mean is a measure of central tendency obtained by totaling all the values and dividing by the number of items. (The reference for this question is section 3326.50 in the Auditing & Attestation Reference Volume.)

4. The determination of materiality requires auditor judgment. Although it is often expressed in number terms (the amount of misstatement that would influence the economic decisions of users), it can also be qualitative (such as key disclosures or items related to laws and regulations that are less than the material amount) (AU-C 935.11). See section 3210 in the Auditing & Attestation Reference Volume.

#4 from the list above should be the easiest to find, because it lists the AU-C. I flip to my AL tab but the last AU-C listed is AU-C 920 then it goes into SASs, so even knowing exactly where it should be, I don’t seem to have it as an option to look at. I don’t know if there’s something wrong with my AL tab, or if I’m really just that dense

I also tried searching for material and materiality and didn’t get any hits.

Any suggestions on what I’m doing wrong or what I can do better? If it helps it is # 47 in the NINJA Sims.

AUD- 95
FAR- 75
BEC- 83
REG- 85

Officially done! Exclusively used NINJA for BEC, REG, and FAR

[ruggercpa2b]

I just tried to search for that SIM and didn't work for me either. When I typed in mean per unit nothing came up. However, when I typed Independent, the Independent Auditor's Report came up. I wonder if there is a glitch with that one SIM.

You are definitely not dense.

AUD - NINJA in Training
BEC - NINJA in Training
FAR - NINJA in Training
REG - NINJA in Training

AUD - 1/6/18
FAR - TBD
REG - TBD
BEC - TBD

AUD - 73, 72 retake 7/2/2016
BEC - 8/20/2016
REG - TBD
FAR - TBD

I am so ready for this nightmare to be over. Been at this way too long.

[silvercamaro77]

Thanks ruggercpa2b. That actually makes me feel a lot better. I just looked at a couple of the other Sims and the AL tab looks exactly the same for those (with none of them including AU-C 935). Do any of the other Sims that you've done/seen have anything different? I'm wondering if I need to just e-mail Jeff.

Below is what I see on the AL tab for all the Sims I've looked at.

ARs

AR 90

AR 200

AUs

AU-C 200

AU-C 240

AU-C 265

AU-C 315

AU-C 530

AU-C 550

AU-C 560

AU-C 570

AU-C 580

AU-C 620

AU-C 706

AU-C 905

AU-C 920

SASs

SAS 12

SAS 59

SAS 85

SAS 99

SAS 114

ETs

ET 54

AUD- 95
FAR- 75
BEC- 83
REG- 85

Officially done! Exclusively used NINJA for BEC, REG, and FAR

[Author]

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