AICPA:4月2日AUD及BEC经验分享

　　先说下午考的AUD吧。MCQ部分的题目记不清了，主要的考点：
　　* Independence的要求
　　* quality control system考了五六个题
　　* non-issuer audit比重在20%左右
　　* Management representation letter date (正确答案：same as report date；我的答案错了)
　　* Simulation的7个题，分别有报表调整，各种RATIO的implication，两个research(association with client and report on an incomplete single statement)，两个审计题目，问如何发现列出的问题，以及应采取何种procedures
　　上午BEC三个作文：
　　* The BOD of a company didn't consider the just-in-time system in the disaster recovery and business continuity plans. Advise the BOD on taking consideration of the JIT system in the plans;
　　* Take 3 examples to persuade the BOD of a manufacturing company BOD to expand overseas;
　　* The BOD of a banking company is considering forming a customer service committee on the Board. As a CFO, advise your CEO about the personnel to be included in the Committee, the time plan, and why should initiate the project.
　　BEC其他考点：
　　* SOX部分出题挺多；
　　* Variance的题目大概6-7个；
　　* 两个breakeven point in dollars；
　　* 两个左右cost of capital
　　* cash management - expedite collection
　　* IT internal control有近10个题，一个control分别general control和application的题出现两次；