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Ok. I just finished a Roger video where he does a really good explanation of an AUD DRS. Fantastic. But it took him a whopping FORTY-THREE MINUTES (almost 44) to get through it. Okay, let’s be generous shave off 15 minutes there, because he was explaining concepts. 30 minutes roughly. That’s twice the amount of time that they suggest you allow for a SIM.
Can someone explain to me how, on the exam, anyone except a genius is supposed to make it through a DRS with like 8 exhibits and 15 questions, in 15 minutes? You need 15 minutes to READ the damned thing!! LOL I suppose the people who came up with the idea to do DRSs didn’t quite realize that most people aren’t going to be able to finish a DRS SIM like that – or, if they do finish it, it’s going to take time away from other questions. I really have no idea how to approach something like this. The shorter, the better, I guess…1 or maybe 2 documents to review, and not a whole lot of info. But come on….is this supposed to be a test of a situation “a second year CPA” would find on the job? Even if it was, they’d have way more time to work on it, for one thing. But CPA exam candidates aren’t 2nd year CPAs! And they never have been and never will be until they’ve worked as CPAs for two years. Am I completely missing something here?
Anyway, enough whining about the illogic and my own frustrations. How do you go about approaching a monster DRS?? Yeah, take it apart piece by piece as well as you can within 15 or so minutes. And THEN tackle the multiple choice questions about it…
I’ve taken FAR thus far. I didn’t get any DRSs. If I do get any, fingers crossed that it will have one document to review, and that it will be short. I’m actually cool with reading a big long paragraph and answering questions on it but when I have to click back and forth between screens, that’s when I start to lose patience.
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