sim
　　1: Research the content and matters should be included in an engagement letter
　　2: List of the sitution, if they could impair independence based on AICPA code
　　3: Year-end inventory. There is gap btw the auditor's counting result and the number the auditor received from the clients and the perpeture system. under different situation, pick the right action to follow up
　　4: Compare Y2/Y1 I/S. Explain why there is gap for each major category
　　5: PCAOB audit standard report. chooes if the sentence need to be included/excluded
　　6: JE adjustment, if it will impact I/S
　　ex: didn't accrue enough for the warrenty expense. how much will you ajust. what's the impact for I/S
　　7:sorry, forogt
　　總的來說，SIM 很簡(jiǎn)單，選擇題很難啊，因?yàn)闆]有做過實(shí)物，好多題都不知道做錯(cuò)了還是做對(duì)了，等分的日子很艱難。。
　　Sample 就考了一道選擇題。沒時(shí)間復(fù)習(xí)的同學(xué)們，可以考慮不用看了
　　10月16日 FAR 作者：我想給個(gè)名字
　　simulation 和之前的jj有幾道重復(fù)的
　　1）飛機(jī)impairment, JE
　　2) component depreciation (IFRS) JE
　　3) debt restructuring, debtor/creditor JE
　　4) Purchase a company with bond(premium), cash, 還有acquisition fee什么的
　　5) construction in progress， percentage of cost method, 主要就考了AR/AP/ CASH Payment,還有revenue的JE
　　6）我自己覺得最難的就是financing activities, C/F statement.有4個(gè)例子，CFO compensation option exercised, bond issue cost, dividend paid, 還有一個(gè)什么borrowing agreement（題目我沒讀懂，到底是借沒借錢，還是只是簽了那個(gè)可以借的agreement)
　　7）FASB codification: 找insurance 公司liabilities of future payment acrrual.問的是assumption used to calculate， 我就用了那個(gè)probable event 有哪些，沒有用那個(gè)到底既哪個(gè)數(shù)字...想了很久不知道用哪了..
　　Multiple choice: 3份我個(gè)人覺得考了很多很多很多US gaap IFRS的 fv measurement, inventory measurement, impairment, 的區(qū)別。還有allowance, AR， COGS的balance 算法。然后就有幾題pension cost的的算法，都只要簡(jiǎn)單跳出來加減就好，不用自己算amortization什么，non-profit/government繼續(xù)很多，很多概念題，定義題，F(xiàn)/S名稱題...最后就還有些equity定義/goodwill的題目..最讓我措手不及的是，超多disclosure的細(xì)節(jié)，我真心沒看，靠感覺做的...
　　總的來說，感覺一直在考我一樣的東西，不知道是不是前面都錯(cuò)了，然后繼續(xù)再考我...*9個(gè)test非常簡(jiǎn)單，第二個(gè)第三個(gè)就稍微難點(diǎn)了。時(shí)間上我multiple choice2個(gè)小時(shí)，simulation1個(gè)半做完了，檢查了半天，撐到最后2分鐘...
　　10月16日 FAR  作者：盧大人我想你了
　　LZ是個(gè)每次考試出來都不記得題目的人。。。大概能記得知識(shí)點(diǎn)。。。
　　MCQ
　　1933 1934
　　installment method
　　contract law和sales的部分基本沒有考到
　　有幾道agent，只記得一個(gè)問什么時(shí)候agent和principal關(guān)系終止
　　和之前JJ一樣，又問到related party gain/loss
　　SIM
　　research有一個(gè)也是之前JJ有的，問corporate loss deduct
　　一個(gè)recognize gain，realize gain的
　　還有一個(gè)也是之前JJ有的，vacation home，rental X month，personal X month，確認(rèn)不同的expense在schedule A和E deduction
　　媽蛋感覺MCQ越來越簡(jiǎn)單，到最后一個(gè)簡(jiǎn)直有些問題都只有一句話！心塞的一逼。。。
　　10月15日 BEC  作者：愛可樂的魚
　　Sim
　　1.You are the manager of a company that is making power tool. CEO asked you to make an analysis over market expansion to foreign countries.
　　2.You are the cost accounting manager. IT department is going to implement a new cost accounting system. They sent you questionnaires and ask for your input.
　　3.HR department has hired a new manager. He asks you for assistant on setting up a new compensation program. He want to know how cash-base compensation program is distinct from stock-base program
　　MC
　　1.IT – types threats in computing environment ( BECKER沒有cover), cloud, diseaster recovery , physical assess control
　　2.計(jì)算：ROI，inventory turnover, direct variance, operating cycle, AR turn over, quick ratio, current ratio, expect value
　　3.COSO – ethic and integriy belongs to which principle. Whitle-blower 發(fā)現(xiàn)公司里面有盜竊現(xiàn)象。是應(yīng)該有audit committee 派人調(diào)查，還是由complian department 負(fù)責(zé)人負(fù)責(zé)，然后通報(bào)CEO和audit committee.
　　計(jì)算是不難，而且里面經(jīng)常給你一半你所需要的信息，所以需要計(jì)算的并不多。但是你得需要理解問題在問什么，他經(jīng)常會(huì)給你一堆你不需要的信息來誤導(dǎo)你，但是實(shí)際實(shí)際需要用到幾選的信息不多,所以看題一定要仔細(xì)。關(guān)于Concept problems,題目總會(huì)給你個(gè)情況然后讓你判斷，所以像COSO那些Concept多的，一定要去理解，里面很少有題會(huì)問的比較書面，他總會(huì)讓你根據(jù)情形來判斷，所以看書的時(shí)候一定要舉一反三，才能更深刻的去理解 。