The American Institute of Certified Public Accountants (AICPA) structures the Uniform Certified Public Accountants Exam (CPA Exam) so that it tests a broad range of your knowledge. One way to do this is to change the manner in which the questions are presented.
In addition to multiple choice questions and written communications, the Auditing and Attestation (AUD) section of the exam has simulations.
Audit Simulations
By practicing with the sample simulations in CPAexcel, you can become familiar and comfortable with how a simulation works. There is also an AICPA sample exam at www.cpa-exam.org. It is essential that you practice if you wish to pass.
Learning to search and locate the information you need in the table of contents is a skill you need to develop. Read the company profile information and study the financial information given in the problem. Base your answer on the information they give you, not on anything else.
At most of the work tabs in the AUD simulation, there are answer choices. You do not have to think up an answer on your own. Pick the best one listed.
- Take your time. Consider the company’s environment.
- Open each work tab to see what the authors want you to do.
- Read the content at the information tabs.
- This should save you some time because now you know what you are seeking in the company information.
- Click on the “Resources” tab. This may have information which could help you solve the questions at the work tabs.
To get more help, sign up for CPAexcel! Since 2004, 87% of our students have passed the CPA Exam.