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
　　总的来说，SIM 很简单，选择题很难啊，因为没有做过实物，好多题都不知道做错了还是做对了，等分的日子很艰难。。
　　Sample 就考了一道选择题。没时间复习的同学们，可以考虑不用看了
　　10月16日 FAR 作者：我想给个名字
　　simulation 和之前的jj有几道重复的
　　1）飞机impairment, JE
　　2) component depreciation (IFRS) JE
　　3) debt restructuring, debtor/creditor JE
　　4) Purchase a company with bond(premium), cash, 还有acquisition fee什么的
　　5) construction in progress， percentage of cost method, 主要就考了AR/AP/ CASH Payment,还有revenue的JE
　　6）我自己觉得最难的就是financing activities, C/F statement.有4个例子，CFO compensation option exercised, bond issue cost, dividend paid, 还有一个什么borrowing agreement（题目我没读懂，到底是借没借钱，还是只是签了那个可以借的agreement)
　　7）FASB codification: 找insurance 公司liabilities of future payment acrrual.问的是assumption used to calculate， 我就用了那个probable event 有哪些，没有用那个到底既哪个数字...想了很久不知道用哪了..
　　Multiple choice: 3份我个人觉得考了很多很多很多US gaap IFRS的 fv measurement, inventory measurement, impairment, 的区别。还有allowance, AR， COGS的balance 算法。然后就有几题pension cost的的算法，都只要简单跳出来加减就好，不用自己算amortization什么，non-profit/government继续很多，很多概念题，定义题，F/S名称题...最后就还有些equity定义/goodwill的题目..最让我措手不及的是，超多disclosure的细节，我真心没看，靠感觉做的...
　　总的来说，感觉一直在考我一样的东西，不知道是不是前面都错了，然后继续再考我...*9个test非常简单，第二个第三个就稍微难点了。时间上我multiple choice2个小时，simulation1个半做完了，检查了半天，撑到最后2分钟...
　　10月16日 FAR  作者：卢大人我想你了
　　LZ是个每次考试出来都不记得题目的人。。。大概能记得知识点。。。
　　MCQ
　　1933 1934
　　installment method
　　contract law和sales的部分基本没有考到
　　有几道agent，只记得一个问什么时候agent和principal关系终止
　　和之前JJ一样，又问到related party gain/loss
　　SIM
　　research有一个也是之前JJ有的，问corporate loss deduct
　　一个recognize gain，realize gain的
　　还有一个也是之前JJ有的，vacation home，rental X month，personal X month，确认不同的expense在schedule A和E deduction
　　妈蛋感觉MCQ越来越简单，到最后一个简直有些问题都只有一句话！心塞的一逼。。。
　　10月15日 BEC  作者：爱可乐的鱼
　　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没有cover), cloud, diseaster recovery , physical assess control
　　2.计算：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 发现公司里面有盗窃现象。是应该有audit committee 派人调查，还是由complian department 负责人负责，然后通报CEO和audit committee.
　　计算是不难，而且里面经常给你一半你所需要的信息，所以需要计算的并不多。但是你得需要理解问题在问什么，他经常会给你一堆你不需要的信息来误导你，但是实际实际需要用到几选的信息不多,所以看题一定要仔细。关于Concept problems,题目总会给你个情况然后让你判断，所以像COSO那些Concept多的，一定要去理解，里面很少有题会问的比较书面，他总会让你根据情形来判断，所以看书的时候一定要举一反三，才能更深刻的去理解 。