The good news is the Becker is well-positioned to prepare you for the Auditing exam during this period of transition from the old SAS to the Clarified SAS. The AICPA has not given a definitive time period for this dual-testing, but has stated that it will continue until the Clarified SAS fully replace the old SAS (most likely at the end of 2014). NOTE TO STUDENTS: On March 9, 2013, the AICPA notified the review course providers that it will test both the old SAS and the Clarified SAS on the Auditing exam starting on July 1, 2013. It should say “Is substantially less in scope than an audit.”Īudit B Textbook and Lecture Errata/Clarifications Is substantially less than in scope than an audit. The following answer choice has an extra “than” in it: In the following question, “unqualified” should read “unmodified.”Īn auditor would express an unqualified unmodified opinion with an emphasis-of-matter paragraph added to the auditor's report for: It lists what was wrong and how it was corrected.Īudit Course Multiple Choice Questions Errata/Clarifications
This is not very clear, but I copied this from the PDF.
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