I Just Took Audit and The Sims Are MADD!

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    Hi everyone!

    I just sat for AUD today and I am taken aback by how hard the SIMS actually are.

    My MCQ's weren't that bad, the first testlet was medium-hard and the second one was pretty hard. However, the SIMS were so complicated and confusing with a lot of calculations and math involved (adj. entries) and I am so scared to receive my score now. I feel like I will have the lowest score on the CPA anyone has ever gotten. (exaggeraging i know but this is how i feel :'( )

    I guess on basically every SIM's and with a good amount of the multiple-choice. I am 99% sure I will have to sit for Audit again and now I know what to study more of as far as MCQ's go. But, I do not know how to prepare for the SIMS and now I am reading that they are 50% of your score *faceplam*.

    Do you guys have any suggestions for approaching the SIM's or, if you passed while guessing or “bsing” the SIM's, can you share your story?

    Audit is a beast! -__-

    AUD - 29...

    FAR -

    BEC -

    REG -




    Ok, so let me share my thoughts on this since I was in a similar situation to you when I took Audit. My experience was similar to yours in that I unlocked the second harder teslet because of how well I did on the first. Even though its a harder teslet, the harder questions are worth more thus you have a better opportunity compared to the rest of the population to rack up more points (I felt overall ok not great on the second teslet). As for the sims, I too thought they were difficult in that I was only able to put up a fight against 5/8 of them in total (3/8 I got completely wrong), I did better on some more than others for sure. Worst part, I couldn't find my research question which was extremely discouraging. However, they don't count one of the simulations (and the hardest one is probably omitted)…….Overall, everyone does better than they think they do on any of the tests almost all the time. If you got a 0% on the sims, well thats a different story. But I highly doubt thats what happened, EVERYONE overthinks their sim performance. Keep in mind your graded based on how everyone else does.

    As for my Sim advice for Audit:

    1. Really understand the ratios and their relationships if each numerator or denominator were to increase or decrease
    2. Unfortunately, since Audit is your first test, I assume you havent studied FAR. This might hurt you slightly in that some CPA exam Audit sims are FAR based (I had an experience with this)….So, make sure you understand what a subsequent event is, how to report it (both recognized and non-recognized), and how to report contingent liabilities (this is a pure FAR topic I came across on my Audit exam, its a FAR module in becker)

    In the end, I received a 75 as my score. You can imagine my reaction.
    I wish you luck. Hope for the best, and prepare for the worst.

    AUD - 75
    BEC - 86
    FAR - 84
    REG - 78
    No one ever fails the CPA, people only quit the CPA exam.

    I think one should sit FAR before they do AUD. If you look at the AICPA website, the practice SIMs they give in their sample test are very much like the ones you'll see in FAR except they have to do with auditing concepts, like inventory counting and year-end cut-off. I take AUD tomorrow, so we'll see what happens! You might have done better than you think.

    AUD - 85
    BEC - 92
    FAR - 84
    REG - 88
    I've found an anomaly in the Space-Time Continuum. NASBA and the AICPA are in the 19th century. They use slide rules to score the exam, and then they send the scores by Pony Express to the State Boards. That's why it takes so long for them to do a score release.

    @Lys – Did you do the AICPA sample tests prior to sitting for AUD?
    I know the actual SIMs are way worse than the sample, but it gives you a good feel for what you might expect.

    Memento Mori - Kingston NY CPA & EA (SUNY Albany 2002)

    FAR-93 11/9/17 (10wks, 250 hrs, Roger 1800+ MCQs, Gleim TB 600+MCQs, SIMs)
    AUD-88 12/7/17 (3 wks, 85 hrs, Roger 1000 MCQs no SIMs hail mary)
    REG-96 1/18/18 (6 wks, 110 hrs, 1400 MCQs, no SIMs)
    BEC-91 2/16/18 (4wks, 90 hrs, 1240 MCQs)


    @Recked @TheeAccountant

    Yes, I should have done the AICPA simulations too, I only did the multiple-choice. I always assumed that the simulations were something that you can't prepare for because they are random, but now looking back at my exam, the sims were SO similar to the AICPA one im so sick i didn't prepare with them.

    If I have to retake I will definitely practice the AICPA SIM's because they are key!

    The only reason I didn't do FAR first was because I wanted to get an easy exam done first, but now I realize how much calculations are involved on the exam. Ahh well, I may have to get back to my books and learn more stuff.

    AUD - 29...

    FAR -

    BEC -

    REG -




    Screw Audit, I'm taking FAR next month, then giving AUD another go. I felt super prepared for it (even used the AICPA sample), then exam day came and it was a completely different world.

    AUD - 81
    BEC - 82
    FAR - 77
    REG - 87
    Gotta get that bonus!
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