Auditing Theory


How I prepared my auditing theory:

During my undergraduate years you should have done your best for this subject. But in our case, most probably breezed through AT swallowing as many questions as we possibly can and probably threw them up at the end of the semester.

These resources proved useful: Center for Training and Development Handouts, CPAR handouts, Wiley question set and the immortal Salosagcol. Ofcourse the preweeks of CRC-ACE and CPAR are standard requisites.

AT is a game of quantity. The more questions you’ve answered, the better. ¬†However, in my experience, you should still try to get the main concepts in the chapters. We’ve answered hundreds of questions already before entering the examination room for AT yet majority of the questions are familiar. Many ranted after the exam “saan na yung sinabi na nasa CRC preweek lang daw o mas madali sa actual?” You see some of us tend to focus on the tick marks on our study plan. We do our best to answer every number in a chapter so we can cross them out from our to do list. While this gives us some sense of personal satisfaction of a job done, if left unchecked, it might cost us our CPA license. What I’m trying to say is that, while answering the questions, we need to have the presence of mind, the focus, being able to understand the core concept asked in each of the questions. When we do this we create a greater probability of recalling the questions or topics by the time they resurface either in the pre-boards or the actual examination.





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