In a nutshell, CPA Exam is indeed a tough nut to crack. However, you can still tame the beast with an intelligent plan and even better execution. Start with being well-informed about everything. Then, climb up the ladder of success with one step at a time.
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I suggest you take a crack at one testlet. A good idea because I believe the questions are not recycled and go from there. I hit about 2/3 of an exam last night didnt do too bad, but skipped the stupid Becker questions that would take me 10 minutes to complete.
peter olinto is way better than gearty. he makes the lectures a little more interesting and funny. gearty is too serious, but i've noticed he's starting to crack jokes like olinto. and yea, gearty repeats words like 5 times.
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Basically the risk assessment is how does the company go about assessing the risk and that would be the risk of material misstatement and that deals with the detail testing of what is it we need to have segregated within the organization. In other words the person in authorizes should not record, should not have custody, should not do the reconciliation or the bank crack. 2ff7e9595c
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