[winning2019]

Hello,
I’m taking AUD in 2 weeks.

I’m using Wiley.

The videos and study text keep referring to the old auditing guidlines, and the new Clarified Standards.

Do I need to learn the old text?

For example – do I need to learn the Unqualified Opinion?

Or, can I just focus on learning the new Unmodified Auditors Report?

[Icarito]

I'm using Becker and have not come across the “new” Unmodified Auditors Report. Assuming this is covered in a chapter 1 of Becker which I have already reviewed. Everything I have seen refers to Unqualified (issuer) and Unmodified (nonissuer).

FAR - 80 (4/1/2019)

BEC - 82 (9/7/2019)

AUD - 81 (11/23/2019)

REG - 94 (3/9/2020)

[Author]

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