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| current_article | App\Entity\Article {#1094 -id: 6095 -title: "Top 11 Audit CPA Exam Tips" -slug: "top-11-audit-cpa-exam-tips" -introtext: """ <section class="elementor-element elementor-element-0f13560 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section" data-id="0f13560" data-element_type="section">\r\n <div class="elementor-container elementor-column-gap-default">\r\n <div class="elementor-row">\r\n <div class="elementor-element elementor-element-06c45e5 elementor-column elementor-col-100 elementor-top-column" data-id="06c45e5" data-element_type="column">\r\n <div class="elementor-column-wrap elementor-element-populated">\r\n <div class="elementor-widget-wrap">\r\n <div class="elementor-element elementor-element-35486d1 elementor-widget elementor-widget-text-editor is-mac" data-id="35486d1" data-element_type="widget" data-widget_type="text-editor.default">\r\n <div class="elementor-widget-container">\r\n <div class="elementor-text-editor elementor-clearfix">\r\n <p><span style="color: #000000;">Auditing concepts can be difficult to understand, because an audit requires a different set of skills than posting accounting transactions or generating financial statements. </span></p>\r\n """ -content: """ \r\n <p><span style="color: #000000;">To succeed on the <span style="color: #808080;"><a style="color: #808080;" href="https://crushthecpaexam.com/audit-cpa-exam/" rel="follow" data-wpel-link="internal">Audit CPA exam (AUD)</a></span> you need to put yourself in the shoes of an auditor, and understand the tests performed to issue an audit opinion.</span></p>\r\n <p><span style="color: #000000;">Use these CPA Audit exam tips to better understand how to navigate the most difficult questions and topics and pass your upcoming exam! </span></p>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </section>\r\n <section class="elementor-element elementor-element-a85f0fb elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section" data-id="a85f0fb" data-element_type="section">\r\n <div class="elementor-container elementor-column-gap-default">\r\n <div class="elementor-row">\r\n <div class="elementor-element elementor-element-5c91dad elementor-column elementor-col-100 elementor-top-column" data-id="5c91dad" data-element_type="column">\r\n <div class="elementor-column-wrap elementor-element-populated">\r\n <div class="elementor-widget-wrap">\r\n <div class="elementor-element elementor-element-0b3b23f elementor-widget elementor-widget-heading is-mac" data-id="0b3b23f" data-element_type="widget" data-widget_type="heading.default">\r\n <div class="elementor-widget-container">\r\n <h2 class="elementor-heading-title elementor-size-default"><span id="Adjusting_entry" class="ez-toc-section" style="color: #10228b;">1. Adjusting Entry</span></h2>\r\n </div>\r\n </div>\r\n <div class="elementor-element elementor-element-55c2560 elementor-widget elementor-widget-text-editor is-mac" data-id="55c2560" data-element_type="widget" data-widget_type="text-editor.default">\r\n <div class="elementor-widget-container">\r\n <div class="elementor-text-editor elementor-clearfix">\r\n <p><span style="color: #000000;">The accrual method of accounting requires companies to use the matching principle, which matches revenue earned with the expenses incurred to produce the revenue. This rule applies, regardless of the timing of cash inflow and outflows.</span></p>\r\n <h3 class="big"><span style="color: #000000;"><strong>Now:</strong></span></h3>\r\n <p><span style="color: #000000;">When you see questions on adjusting entries, remember that the entry requires one balance sheet and one income statement account. Assume, for example, that you owe $3,000 in payroll for the last week of December, and that payroll will not be paid until January 5th of the following year. Here is the adjusting entry: </span></p>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </section>\r\n <section class="elementor-element elementor-element-2e7f79a elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section" data-id="2e7f79a" data-element_type="section">\r\n <div class="elementor-container elementor-column-gap-default">\r\n <div class="elementor-row">\r\n <div class="elementor-element elementor-element-fc3c8ef elementor-column elementor-col-50 elementor-top-column" data-id="fc3c8ef" data-element_type="column">\r\n <div class="elementor-column-wrap elementor-element-populated">\r\n <div class="elementor-widget-wrap">\r\n <div class="elementor-element elementor-element-d5f3275 elementor-widget elementor-widget-text-editor is-mac" data-id="d5f3275" data-element_type="widget" data-widget_type="text-editor.default">\r\n <div class="elementor-widget-container">\r\n <div class="elementor-text-editor elementor-clearfix">\r\n <p><span style="color: #000000;"><strong>December 31st</strong></span><br /><span style="color: #000000;">Debit wage expense <strong>$3,000</strong></span><br /><span style="color: #000000;">Credit accrued wages payable <strong>$3,000</strong></span><br /><span style="color: #000000;"><b>(To post wage expense on 12/31)</b></span></p>\r\n <p><span style="color: #000000;"><b>Wage expense is an income statement account, and accrued wages payable is a balance sheet account.</b></span></p>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n <div class="elementor-element elementor-element-0022d3e elementor-column elementor-col-50 elementor-top-column" data-id="0022d3e" data-element_type="column">\r\n <div class="elementor-column-wrap elementor-element-populated">\r\n <div class="elementor-widget-wrap">\r\n <div class="elementor-element elementor-element-ad652d6 elementor-widget elementor-widget-text-editor is-mac" data-id="ad652d6" data-element_type="widget" data-widget_type="text-editor.default">\r\n <div class="elementor-widget-container">\r\n <div class="elementor-text-editor elementor-clearfix">\r\n <p><span style="color: #000000;"><b>Here is the entry when the wages are paid on January 5th:</b></span></p>\r\n <p><span style="color: #000000;"><strong>January 5th</strong></span><br /><span style="color: #000000;">Debit accrued wages payable <strong>$3,000</strong></span><br /><span style="color: #000000;">Credit cash <strong>$3,000</strong></span><br /><span style="color: #000000;"><b>(To pay wages on 1/5)</b></span></p>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </section>\r\n <section class="elementor-element elementor-element-25b9379 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section" data-id="25b9379" data-element_type="section">\r\n <div class="elementor-container elementor-column-gap-default">\r\n <div class="elementor-row">\r\n <div class="elementor-element elementor-element-2d7d6ac elementor-column elementor-col-100 elementor-top-column" data-id="2d7d6ac" data-element_type="column">\r\n <div class="elementor-column-wrap elementor-element-populated">\r\n <div class="elementor-widget-wrap">\r\n <div class="elementor-element elementor-element-fa794fe elementor-widget elementor-widget-heading is-mac" data-id="fa794fe" data-element_type="widget" data-widget_type="heading.default">\r\n <div class="elementor-widget-container">\r\n <h2 class="elementor-heading-title elementor-size-default"><span id="Asset_valuation" class="ez-toc-section" style="color: #10228b;">2. Asset Valuation</span></h2>\r\n </div>\r\n </div>\r\n <div class="elementor-element elementor-element-a31444e elementor-widget elementor-widget-text-editor is-mac" data-id="a31444e" data-element_type="widget" data-widget_type="text-editor.default">\r\n <div class="elementor-widget-container">\r\n <div class="elementor-text-editor elementor-clearfix">\r\n <div class="wpb_text_column wpb_content_element ">\r\n <div class="wpb_wrapper">\r\n <p><span style="color: #000000;">Most assets are valued at historical cost, or the purchase price of the asset. Accounting principles use historical cost, because the purchase price can be easily confirmed. Fair market value and other methods are not widely used to value assets.</span></p>\r\n <h2><span style="color: #10228b;">3. Audit Opions and Fraud</span></h2>\r\n </div>\r\n </div>\r\n <div class="wpb_text_column wpb_content_element main_title">\r\n <div class="wpb_wrapper">\r\n <p><span style="color: #000000;">An audit opinion states whether or not the financial statements are free of material misstatement. Because an audit opinion does not state that the financial statements are free of all errors, the auditor can perform test work on a sample basis. CPAs use statistics to determine the required sample size, and the results of the sample can be applied to the entire population tested.</span></p>\r\n <div class="price-head">\r\n <h4><span style="color: #000000;"><strong>Here’s the deal:</strong></span></h4>\r\n </div>\r\n <p><span style="color: #000000;">Performing an audit may not uncover fraud, which is defined as willful intent to deceive. Fraud is particularly difficult to uncover if two or more employees collude and work together to avoid internal controls.</span></p>\r\n <p><span style="color: #000000;">If a business suspects that a fraud has occurred, the firm may engage a CPA to test every transaction in a particular account, in order to uncover fraud.</span></p>\r\n <h2><span style="color: #10228b;">3. Confirmations</span></h2>\r\n </div>\r\n </div>\r\n <div class="wpb_text_column wpb_content_element ">\r\n <div class="wpb_wrapper">\r\n <p><span style="color: #000000;">Every AUD exam includes questions regarding confirmations, and confirming information with a third party is considered more reliable the documentation provided by the client. An auditor may send confirmations to a bank to confirm an account balance, or send confirms to customers who have a large balance in accounts receivable.</span></p>\r\n <h2><span style="color: #10228b;">4. Engagement Letter</span></h2>\r\n </div>\r\n </div>\r\n <div class="wpb_text_column wpb_content_element ">\r\n <div class="wpb_wrapper">\r\n <p><span style="color: #000000;">The engagement letter is a written agreement between the client and the CPA firm performing the audit, and some components of the engagement letter may be confusing to exam candidates.</span></p>\r\n <p><span style="color: #000000;">An auditor uses judgment when selecting the audit procedures to be performed, and there is not one set of procedures performed for every audit. The client is responsible for implementing a system of internal controls, but the auditor must comment on any internal control weaknesses noted during the audit. Finally, the financial statements are the responsibility of management, and not the auditor.</span></p>\r\n <h2><span style="color: #10228b;">5. Inventory Count</span></h2>\r\n </div>\r\n </div>\r\n <div class="wpb_text_column wpb_content_element ">\r\n <div class="wpb_wrapper">\r\n <p><span style="color: #000000;">The best way to confirm the existence of inventory is to perform a physical count, and most auditors require that a count take place before issuing an unqualified audit opinion.</span></p>\r\n <p><span style="color: #000000;">If you haven’t participated in a physical inventory count, some aspects of the count may not be familiar to you. Here are some important components of an inventory count.</span></p>\r\n </div>\r\n </div>\r\n <div class="wpb_text_column wpb_content_element main_title">\r\n <div class="wpb_wrapper">\r\n <ul class="listStyle-none">\r\n <li><span style="color: #000000;"><strong>Access during the count:</strong> No inventory can move in or out of the area where inventory is stored during the count. Inventory counts typically take place in a warehouse or retail shop, and the access to the location should be restricted during the count. This ensures that the count is performed using the most recent inventory listing from the accounting system.<br /><br /></span></li>\r\n <li><span style="color: #000000;"><strong>Obsolete inventory:</strong> Keep an eye out for obsolete inventory, or items that have been in inventory for a long time and are not selling. Obsolete inventory should be expensed by writing off the value of the inventory to cost of goods sold. Every inventory audit program requires the auditor to ask company managers about obsolete inventory.<br /><br /></span></li>\r\n <li><span style="color: #000000;"><strong>All tags collected:</strong> Every physical inventory item is tagged, and the tag lists the number of items, a product description, and the cost of the items tagged. If you’re a sporting goods retailer, for example, you might carry a box of 50 baseball gloves in inventory. All inventory tags generated from the accounting system must be placed on inventory and checked during an inventory count.</span></li>\r\n </ul>\r\n </div>\r\n </div>\r\n <div class="wpb_text_column wpb_content_element ">\r\n <div class="wpb_wrapper">\r\n <p><span style="color: #000000;">The AUD test includes several questions on inventory counts, so make sure that you <a style="color: #000000;" href="https://beatthecpa.com/tips-for-answering-cpa-audit-exam-questions/" target="_blank" rel="follow noopener" data-wpel-link="exclude">study enough</a> to understand these concepts well. </span></p>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </section>\r\n <section class="elementor-element elementor-element-445ec27 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section" data-id="445ec27" data-element_type="section">\r\n <div class="elementor-container elementor-column-gap-default">\r\n <div class="elementor-row">\r\n <div class="elementor-element elementor-element-0743a53 elementor-column elementor-col-100 elementor-top-column" data-id="0743a53" data-element_type="column">\r\n <div class="elementor-column-wrap elementor-element-populated">\r\n <div class="elementor-widget-wrap">\r\n <div class="elementor-element elementor-element-bc862bf elementor-widget elementor-widget-heading is-mac" data-id="bc862bf" data-element_type="widget" data-widget_type="heading.default">\r\n <div class="elementor-widget-container">\r\n <h2 class="elementor-heading-title elementor-size-default"><span id="Materiality" class="ez-toc-section" style="color: #10228b;">6. Materiality</span></h2>\r\n </div>\r\n </div>\r\n <div class="elementor-element elementor-element-2c27b72 elementor-widget elementor-widget-text-editor is-mac" data-id="2c27b72" data-element_type="widget" data-widget_type="text-editor.default">\r\n <div class="elementor-widget-container">\r\n <div class="elementor-text-editor elementor-clearfix">\r\n <p><span style="color: #000000;">Materiality is defined as a dollar amount that is large enough to be relevant to a financial statement reader, and there is not a set dollar amount that is considered material for every audit. The most important aspect of materiality is a misstatement of net income, because net income is a key metric used to value a company.</span></p>\r\n <p><span style="color: #000000;">But here’s the kicker:</span></p>\r\n <p><span style="color: #000000;">During audit planning, the audit staff will decide on a level of tolerable misstatement for each account balance. If, for example, the balance of accounts receivable is $2 million, the auditor may decide that any misstatement greater than $500 is material, which means an adjusted entry should be posted.</span></p>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </section>\r\n <section class="elementor-element elementor-element-cdf4295 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section" data-id="cdf4295" data-element_type="section">\r\n <div class="elementor-container elementor-column-gap-default">\r\n <div class="elementor-row">\r\n <div class="elementor-element elementor-element-2b63ef5 elementor-column elementor-col-100 elementor-top-column" data-id="2b63ef5" data-element_type="column">\r\n <div class="elementor-column-wrap elementor-element-populated">\r\n <div class="elementor-widget-wrap">\r\n <div class="elementor-element elementor-element-1f2333f elementor-widget elementor-widget-heading is-mac" data-id="1f2333f" data-element_type="widget" data-widget_type="heading.default">\r\n <div class="elementor-widget-container">\r\n <h2 class="elementor-heading-title elementor-size-default"><span id="Sales_and_receivables" class="ez-toc-section" style="color: #10228b;">7. Sales and Receivables</span></h2>\r\n </div>\r\n </div>\r\n <div class="elementor-element elementor-element-9701c94 elementor-widget elementor-widget-text-editor is-mac" data-id="9701c94" data-element_type="widget" data-widget_type="text-editor.default">\r\n <div class="elementor-widget-container">\r\n <div class="elementor-text-editor elementor-clearfix">\r\n <p><span style="color: #000000;">When an auditor performs an analytical review, the accountant compares balances in the financial statement to see if the relationships are reasonable. This analysis includes a review of trends from one year to the next. It’s very likely that you’ll see questions on the relationship between credit sales and receivables.</span></p>\r\n <p><span style="color: #000000;">Credit sales are transactions that are not immediately paid in cash, and credit sales increase the accounts receivable balance. If your firm increases credit sales to new customers, you may find that new customers don’t pay as quickly as your existing client base.</span></p>\r\n <div class="price-head">\r\n <h3><span id="Whats-the-bottom-line" class="ez-toc-section" style="color: #000000;"><strong>What’s the bottom line?</strong></span></h3>\r\n </div>\r\n <p><span style="color: #000000;">If the accounts receivable balance grows at a faster percentage rate than credit sales, you may not be able to generate enough cash to operate each month. Growing credit sales by 10% will increase profits, but if the accounts receivable balance grows by 30%, if may create a cash shortage.</span></p>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </section>\r\n <section class="elementor-element elementor-element-c2cd5b3 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section" data-id="c2cd5b3" data-element_type="section">\r\n <div class="elementor-container elementor-column-gap-default">\r\n <div class="elementor-row">\r\n <div class="elementor-element elementor-element-de1dafa elementor-column elementor-col-100 elementor-top-column" data-id="de1dafa" data-element_type="column">\r\n <div class="elementor-column-wrap elementor-element-populated">\r\n <div class="elementor-widget-wrap">\r\n <div class="elementor-element elementor-element-397fb04 elementor-widget elementor-widget-heading is-mac" data-id="397fb04" data-element_type="widget" data-widget_type="heading.default">\r\n <div class="elementor-widget-container">\r\n <h2 class="elementor-heading-title elementor-size-default"><span id="Sampling" class="ez-toc-section" style="color: #10228b;">8. Sampling</span></h2>\r\n </div>\r\n </div>\r\n <div class="elementor-element elementor-element-9eb418f elementor-widget elementor-widget-text-editor is-mac" data-id="9eb418f" data-element_type="widget" data-widget_type="text-editor.default">\r\n <div class="elementor-widget-container">\r\n <div class="elementor-text-editor elementor-clearfix">\r\n <p><span style="color: #000000;">Sampling is defined as applying an audit procedure to less than 100% of the items in a population. Keep in mind, however, that if exceptions are found as samples are tested, the auditor will expand the audit work by testing more items.</span></p>\r\n <p><span style="color: #000000;">Assume, for example, that an auditor pulls a sample of client checks with a dollar amount of $1,000 or more. The client’s internal controls require two signatures on every check of $1,000 or more, and the auditor selects 50 checks for test work. If the auditor reviews checks that do not have two signatures, the sample size will be expanded. An auditor cannot rely on a sample that contains errors, because the same error rate may apply to the entire population.</span></p>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </section>\r\n <section class="elementor-element elementor-element-1e337ea elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section" data-id="1e337ea" data-element_type="section">\r\n <div class="elementor-container elementor-column-gap-default">\r\n <div class="elementor-row">\r\n <div class="elementor-element elementor-element-09cef98 elementor-column elementor-col-100 elementor-top-column" data-id="09cef98" data-element_type="column">\r\n <div class="elementor-column-wrap elementor-element-populated">\r\n <div class="elementor-widget-wrap">\r\n <div class="elementor-element elementor-element-29dfc67 elementor-widget elementor-widget-heading is-mac" data-id="29dfc67" data-element_type="widget" data-widget_type="heading.default">\r\n <div class="elementor-widget-container">\r\n <h2 class="elementor-heading-title elementor-size-default"><span id="Search_for_unrecorded_liabilities" class="ez-toc-section" style="color: #10228b;">9. Search for Unrecorded Liabilities</span></h2>\r\n </div>\r\n </div>\r\n <div class="elementor-element elementor-element-ac22191 elementor-widget elementor-widget-text-editor is-mac" data-id="ac22191" data-element_type="widget" data-widget_type="text-editor.default">\r\n <div class="elementor-widget-container">\r\n <div class="elementor-text-editor elementor-clearfix">\r\n <p><span style="color: #000000;">Auditors plan the engagement so that each account in the balance sheet is audited, and auditors are concerned about overstatement of asset accounts and liability accounts that are understated. This auditing concept is based on the balance sheet formula:</span></p>\r\n <div class="liabilities_assets">\r\n <p><span style="color: #000000;">Assets – liabilities = equity</span></p>\r\n </div>\r\n <p><span style="color: #000000;">If an asset account, such as accounts receivable, increases, the firm’s equity balance also increases. On the other hand, a decrease in accounts payable (a liability account) also increases equity. The auditor’s goal is to audit each balance sheet account, to ensure that each account is materially correct.</span></p>\r\n <p><span style="color: #000000;">The search of unrecorded liabilities is a procedure that confirms accounts payable. The auditor scans large checks written shortly after the fiscal year end and reviews the accounts payable detail. An auditor wants to see if the check is paying a liability that was posted to accounts payable.</span></p>\r\n <p><span style="color: #000000;">Assume, for example, that a company has a December 31st fiscal year end. A $5,000 check paid to a vendor on January 10th was not listed on the December 31st accounts payable detail. If the client was incurred the expense before year-end, the $5,000 should be added to accounts payable by posted an adjusting entry.</span></p>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </section>\r\n <section class="elementor-element elementor-element-ecaff12 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section" data-id="ecaff12" data-element_type="section">\r\n <div class="elementor-container elementor-column-gap-default">\r\n <div class="elementor-row">\r\n <div class="elementor-element elementor-element-440464f elementor-column elementor-col-100 elementor-top-column" data-id="440464f" data-element_type="column">\r\n <div class="elementor-column-wrap elementor-element-populated">\r\n <div class="elementor-widget-wrap">\r\n <div class="elementor-element elementor-element-6a72f58 elementor-widget elementor-widget-heading is-mac" data-id="6a72f58" data-element_type="widget" data-widget_type="heading.default">\r\n <div class="elementor-widget-container">\r\n <h2 class="elementor-heading-title elementor-size-default"><span id="Segregation_of_duties" class="ez-toc-section" style="color: #10228b;">10. Segregation of Duties</span></h2>\r\n </div>\r\n </div>\r\n <div class="elementor-element elementor-element-78d7fca elementor-widget elementor-widget-text-editor is-mac" data-id="78d7fca" data-element_type="widget" data-widget_type="text-editor.default">\r\n <div class="elementor-widget-container">\r\n <div class="elementor-text-editor elementor-clearfix">\r\n <p><span style="color: #000000;">Segregation of duties is a concept that applies to many audit procedures, and every accountant must understand this topic. This concept is the only way to reduce the risk of fraud, particularly fraud committed by workers within a business.</span></p>\r\n <p><span style="color: #000000;">You might be wondering:</span></p>\r\n <p><span style="color: #000000;">How can I protect my firm from fraud? To protect yourself, make sure that you understand the three types of duties that must be segregated among different employees:</span></p>\r\n <ul class="listStyle-none">\r\n <li><span style="color: #000000;"><b>Physical custody of assets</b>: One worker should have physical custody of assets, such as the checkbook, or the keys to the warehouse.</span></li>\r\n </ul>\r\n <ul class="listStyle-none">\r\n <li><span style="color: #000000;"><b>Authorization</b>: A second person, usually the owner, should have authority to move assets. An authorized check signer, for example, has the ability to move cash by signing a check.</span></li>\r\n </ul>\r\n <ul class="listStyle-none">\r\n <li><span style="color: #000000;"><b>Recordkeeping</b>: If possible, a third worker should be responsible for posting accounting activity. That would include the task of reconciling the bank accounts, for example.</span></li>\r\n </ul>\r\n <p><span style="color: #000000;">Ideally, three separate people should handle these duties. The Audit CPA exam asks many questions on this topic, so make sure that you’re clear about segregation of duties.</span></p>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </section>\r\n <section class="elementor-element elementor-element-36a316b elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section" data-id="36a316b" data-element_type="section">\r\n <div class="elementor-container elementor-column-gap-default">\r\n <div class="elementor-row">\r\n <div class="elementor-element elementor-element-293da81 elementor-column elementor-col-100 elementor-top-column" data-id="293da81" data-element_type="column">\r\n <div class="elementor-column-wrap elementor-element-populated">\r\n <div class="elementor-widget-wrap">\r\n <div class="elementor-element elementor-element-31b16e5 elementor-widget elementor-widget-heading is-mac" data-id="31b16e5" data-element_type="widget" data-widget_type="heading.default">\r\n <div class="elementor-widget-container">\r\n <h2 class="elementor-heading-title elementor-size-default"><span id="Invest_In_Your_Audit_CPA_Exam_Prep" class="ez-toc-section" style="color: #10228b;">11. Invest In Your Audit CPA Exam Preparation</span></h2>\r\n </div>\r\n </div>\r\n <div class="elementor-element elementor-element-b49f3f5 elementor-widget elementor-widget-text-editor is-mac" data-id="b49f3f5" data-element_type="widget" data-widget_type="text-editor.default">\r\n <div class="elementor-widget-container">\r\n <div class="elementor-text-editor elementor-clearfix">\r\n <p><span style="color: #000000;">The AUD exam can be difficult, particularly if you haven’t worked as an auditor for a CPA firm. While this test does not have as many calculations as other sections of the CPA exam, you still need to invest a great deal of time to study for it.</span></p>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </div>\r\n </section> """ -user: Proxies\__CG__\App\Entity\User {#1092 …} -createdAt: DateTime @1590014189 {#1145 : 2020-05-20 22:36:29.0 UTC (+00:00) } -updatedAt: DateTime @1590014411 {#1150 : 2020-05-20 22:40:11.0 UTC (+00:00) } -deletedAt: null -category: App\Entity\Category {#445 …} -status: "published" -imageCard: Proxies\__CG__\App\Entity\File {#1184 …} -ImageHeader: Proxies\__CG__\App\Entity\File {#1184 …} -featured: false -mainView: false -clicks: 3020 -comments: Doctrine\ORM\PersistentCollection {#1125 …} -reviewed_at: DateTime @1590014189 {#1148 : 2020-05-20 22:36:29.0 UTC (+00:00) } -metakey: "audit cpa exam tips" -metadesc: "Auditing concepts can be difficult to understand, because an audit requires a different set of skills than posting accounting transactions or generating financial statements." -robots: null -publishedAt: DateTime @1590014189 {#1147 : 2020-05-20 22:36:29.0 UTC (+00:00) } -canonical: null -superTag: null } |
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Symfony\Component\Security\Core\Authentication\Token\Storage\UsageTrackingTokenStorage:41
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|
Flashes
Flashes
No flash messages were created.
Server Parameters
Server Parameters
Defined in .env
| Key | Value |
|---|---|
| APP_ENV | "dev" |
| APP_SECRET | "0a988e63f011514eaabfc650b599af4d" |
| CORS_ALLOW_ORIGIN | "*" |
| DATABASE_URL | "mysql://bbndb_rctuser:33F5W25z40or0f7@localhost:3306/rct_bbntimes" |
| GOOGLE_RECAPTCHA_SECRET_KEY | "6LdV5fgpAAAAANxzTG8ZMfIjil1wu-1vrQvnUt-x" |
| GOOGLE_RECAPTCHA_SITE_KEY | "6LdV5fgpAAAAAENKcn73MJAhQrbtQeqgyC4wDLMP" |
| MAILER_DSN | "smtp://no-reply%40rct.dev.bbntimes.com:Bl6%26gLD48%26Of919@rct.dev.bbntimes.com:465" |
| MARIADB_PASSWORD | "i!87pK&!85ezc8" |
Defined as regular env variables
| Key | Value |
|---|---|
| APP_DEBUG | "1" |
| BASE | "/public" |
| CONTEXT_DOCUMENT_ROOT | "/var/www/vhosts/dev.bbntimes.com/rct.dev.bbntimes.com" |
| CONTEXT_PREFIX | "" |
| DOCUMENT_ROOT | "/var/www/vhosts/dev.bbntimes.com/rct.dev.bbntimes.com" |
| FCGI_ROLE | "RESPONDER" |
| GATEWAY_INTERFACE | "CGI/1.1" |
| HTTPS | "on" |
| HTTP_ACCEPT | "*/*" |
| HTTP_ACCEPT_CHARSET | "ISO-8859-1,utf-8;q=0.7,*;q=0.7" |
| HTTP_ACCEPT_ENCODING | "gzip, br, zstd, deflate" |
| HTTP_ACCEPT_LANGUAGE | "en-us,en;q=0.5" |
| HTTP_CONNECTION | "close" |
| HTTP_FORWARDED | "for="3.145.199.113";host="rct.dev.bbntimes.com";proto=https" |
| HTTP_HOST | "rct.dev.bbntimes.com" |
| HTTP_USER_AGENT | "Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)" |
| HTTP_X_FORWARDED_FOR | "3.145.199.113" |
| PASSENGER_COMPILE_NATIVE_SUPPORT_BINARY | "0" |
| PASSENGER_DOWNLOAD_NATIVE_SUPPORT_BINARY | "0" |
| PATH | "/usr/local/sbin:/usr/local/bin:/usr/sbin:/usr/bin:/sbin:/bin:/snap/bin" |
| PATH_INFO | "" |
| PHP_SELF | "/public/index.php" |
| PP_CUSTOM_PHP_CGI_INDEX | "plesk-php81-fastcgi" |
| PP_CUSTOM_PHP_INI | "/var/www/vhosts/system/rct.dev.bbntimes.com/etc/php.ini" |
| QUERY_STRING | "_path=_format%3Dhtml%26_locale%3Den%26_controller%3DApp%255CController%255CArticleController%253A%253ArelatedArticles" |
| REDIRECT_BASE | "/public" |
| REDIRECT_HTTPS | "on" |
| REDIRECT_PASSENGER_COMPILE_NATIVE_SUPPORT_BINARY | "0" |
| REDIRECT_PASSENGER_DOWNLOAD_NATIVE_SUPPORT_BINARY | "0" |
| REDIRECT_REDIRECT_HTTPS | "on" |
| REDIRECT_REDIRECT_PASSENGER_COMPILE_NATIVE_SUPPORT_BINARY | "0" |
| REDIRECT_REDIRECT_PASSENGER_DOWNLOAD_NATIVE_SUPPORT_BINARY | "0" |
| REDIRECT_REDIRECT_SCRIPT_URI | "https://rct.dev.bbntimes.com/financial/top-11-audit-cpa-exam-tips" |
| REDIRECT_REDIRECT_SCRIPT_URL | "/financial/top-11-audit-cpa-exam-tips" |
| REDIRECT_REDIRECT_SSL_TLS_SNI | "rct.dev.bbntimes.com" |
| REDIRECT_REDIRECT_STATUS | "200" |
| REDIRECT_REDIRECT_UNIQUE_ID | "Z4eZrVaNX90zMYr_GZKwUwAAAE0" |
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