2013年AUD考试改革信息

        As your students schedule their exam sections for the remainder of 2012 and for the 2013 testing windows, please keep the following information in mind:
 

        The content of the AUD exam will change significantly beginning with the July/August testing window of 2013. The AICPA reports the adoption of the clarity standards is one of the most overwhelming content changes ever. Due to these upcoming standard changes, several components of the AUD CPA exam will change. This affects the audits of non-issuer (non-public) entities which will affect the AUD exam by as much as 65 points of the total 100. Key changes involve:
 

        1) New audit terms
 

        2) The elimination of the 10 Generally Accepted Audit Standards
 

        3) Changed wording for the audit reports of non-issuer entities
 

        4) New Materiality guidelines
 

        These changes represent a highly significant rewrite of the GAAS audit standards. Most candidates will not have received this information in their college courses. Plan to pass AUD before these changes occur. Take the AUD exam before the July/August 2013 testing window.
 

        The PCAOB standards are also changing. Look for new internal control and reporting changes to occur sometime in 2013. Here’s another reason to plan to pass AUD in the January/February and the April/May 2013 testing windows.
 

        There are major changes expected in FAR dealing with leases and revenue recognition. Don’t wait to pass FAR. Plan to complete FAR by the last testing window of 2013.
 

        From Becker CPA Revie team.

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