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My NTS (Discover to Routine) was operating out and I had to take it or shed it, so I took Auditing the identical working day as an additional exam I experienced researched for (I ended up failing that 1 way too).

The reality that I scored a sixty nine the initially time nevertheless baffles me to this day, due to the fact I didn't are worthy of a score that large

I handed Auditing on my 2nd try out with a 79 through memorization.

I memorized almost everything that I could - the techniques to an audit, management assertions, and many others. The questions on Auditing can be quite subjective and you find oneself staring at two responses that the two appear right.

You have to decide on the "most correct" reply.

I derived my answers by frantically producing down all of my mnemonics on my scratch paper prior to commencing my exam. With that claimed, keep in brain that if you get far too very long, your exam session will lock, so you need to do this rapidly - i.e. in 3-four minutes and then get started off.

Throughout the examination, I referred back to my mnemonics consistently and answered the inquiries appropriately.

There are also a variety of subject areas this sort of as inner handle that you can only learn by carrying out numerous several decision inquiries.

If you perform enough inquiries, eventually you will make a foundation of information about auditing on topics like interior management wherever mnemonics don't genuinely operate that effectively, and you will be in a position to productively answer the queries on Auditing and Attestation - the longest part of the CPA Examination.

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