The study method and the answer skill of CPA audit (worth Treasure)

Note that the exam is very difficult, not only requires deep expertise points as the basis, but also in the examination room very need to "just right to express their knowledge," This is what we often call the answer skill. The following are the audit answer tips:

Single Choice questions

The single topic of the audit subject is usually less computational and more test sites. Although it is an objective problem, there are still some pitfalls to be devised in the topic. Be sure to read the topic carefully (especially the assumptions) and look at all the options. Corton school teachers suggest that it is not worth the effort to lose a very easy score in order to catch the time. Because there is not so much to calculate the problem, examinee must be decisive, read the topic to the fastest speed to produce results, because there are 25 single-choice, each to the problem of waste time, then the need to type after the subjective question answer time is probably not enough.

Multiple Choice questions

The subject of audit is more difficult to be selected. According to the CPA examination requirements, there are 2 or 2 of the answers in each question, there are multiple answers to each question, each answer selects the correct score, test instructions, wrong answer, missed answer are not divided, ability level requirements are very high. Candidates in the answer to this type of questions may wish to use the exclusion method, choose to have a grasp of the options, for the fuzzy option, you can find clues through the content of the problem, so serious examining for multi-choice is very important.

Brief answer

In the note-taking audit exam, there are several types of questions that involve simple answers:

(i) Conceptual and theoretical issues. Some of the more important concepts can be examined in the form of simple answers. (Ability: Memory)

(ii) The question of comparative nature. Note that this topic generally has a strong comprehensive, in the same chapter in the front and back part, different chapters of the relevant parts together to compare.

(iii) decision-making issues. This type of question asks what procedures the CPA should implement or how to deal with some of the problems that arise in the matter.

(d) The question of judgment. The main test of the local comprehensive problem of the ability to judge.

(v) The issue of audit procedures. The main examination examinee to the key project, the key audit procedure application and grasps.

(vi) The question of the reclassification of the wrong class. It is generally related to the modification of the report, which requires special attention.

(vii) The Basic principles and quality control of forensic business. From 2007 onwards, every year the exam is at least a brief answer.

Corton school teachers to provide some of the skills of Audit brief: Read the topic carefully, accurately understand test instructions, as far as possible to obtain the topic of various hints and hints of information; in strict accordance with the requirements of the answer, ask what answer, pay attention to the problem-solving procedures, in the course of the answer must pay attention to the idea to clear, the level should be As much as possible a natural paragraph, easy to score the teacher points

General questions

When the examinee is doing the audit comprehensive question, first must prioritize, the reasonable allocation time. Corton the students are advised to take the exam after the test, should be the whole examination paper first, pay attention to the question, the amount of questions and the score of subjective questions, and then determine the main topic. The main topic is those with higher scores, better grasp the correct answer, should not be in some of the low scores, not grasp the problem of too much time spent. Second, the answer should be concise, highlighting the main points. Scoring teacher often according to key points or keyword points, candidates for the answer to the question, do not think that the more written the better, as long as the key points or keywords written out, it is possible to get high scores.

The study method and the answer skill of CPA audit (worth Treasure)