A Long Weekend + Final Preparations for AUD Tomorrow

Patrick is a weekly NINJA CPA Blogger.

Determined not to let the exam spoil our long weekend, we decided to spend a couple of days on the hook.

McMicken is a small island, about the size of a city block. At low tide, it’s connected by a very narrow spit, to a larger island. It’s hard to believe on Columbus Day the temps were still in the 70’s.

Victoria took the helm on the way here, allowing me to get some more study time in. There was very little wind so we motored most of the way.

The sun is shining, the water is calm, and we’re just sitting here anchored with no particular plan. The kids are exploring the island while I study and V reads a book. I like it here. No matter where we go, we're always at home.

I’m taking AUD on Thursday.

Friday felt like a major turning point for me. I’ve been averaging 63% of the Wiley MCQs and 75% on other questions. I took the AICPA-released 50 questions from 2011 and scored 80%.

They seemed easier than the Wiley questions, but unlike Wiley, they were all new to me. Perhaps they’re just the medium questions, but I think I’m on the right track. I feel better about this one than FAR, but on the other hand, I averaged higher scores, going into FAR.

I did about 300 MCQs on Saturday and re-watched the video on Audit Sampling, which was helpful. I started by doing 50 questions. Then, I did all of the Wiley questions that I’ve gotten wrong in the past, 130 in total.

Then, I took a practice exam (90 MCQs and 7 sims), all questions that I haven’t had before. Some of these questions were pretty obscure. It seems like some questions in the test bank are weighted to come up more frequently than others, but I can’t confirm it.

Then I re-took all of the questions that I got wrong more than twice. I got burnt out about half way through and called it quits for the night.

This will be a busy week. It’s quarter end. We’re trying to finish this CALL Report this week. I’m going on a field trip with my son on Wednesday and Thursday is the exam.

My plan is to mix it up a bit, and do more MCQs, since it’s very easy to pinpoint weak areas and the questions are less familiar to me. I will also brush up on sampling, and internal control.

I’m very unfamiliar with controls over INV/AR/AP in retail or manufacturing. I also need to mind-map the distinctions between auditing vs. attestation vs. assurance and where reviews, comps, AUP’s, forecasts, and the like, fit in. This has never been clear in my mind.

I will also concentrate on the other things that affect performance: I will not drink any coffee. I will stay hydrated. I will get eight hours of sleep each night. I will eat proper meals. I will not allow myself to get sick.

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