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Table of Contents:

  1. Multiple-Choice Question-Answering Technique
  2. Simulation Question-Answering Technique
  3. Gleim Time Management System for Auditing

Multiple-Choice Question-Answering Technique

There are 3 testlets of 30 multiple-choice questions in the Auditing section of the CPA Exam. Presumably, along with this CPA Gleim Online, you have also purchased the Gleim CPA Test Prep Software, which contains over 1,900 practice Auditing multiple-choice questions. To make the most out of these powerful test preparation tools, study the multiple-choice question-answering techniques below.

The following suggestions will assist you in maximizing your score on the multiple-choice testlets on each section of the CPA Exam. Remember, knowing how to take the exam and how to answer individual questions are as important as studying/reviewing the subject matter tested on the exam.

  1. Budget your time. We make this point with emphasis. Just as you would fill up your gas tank prior to reaching empty, so too should you finish your exam before time expires.
    1. Allocate 45 minutes for each 30-multiple-choice question testlet in Auditing. Note that this is about 1.5 minutes for each question, and you must save time to return to flagged questions. See the discussion of the Gleim Time Management System below.
    2. Use your Gleim Time Management System sheet (see below) to track your time at the appropriate questions.
    3. Make sure you have enough time to return to those questions you flagged for review.
  2. Answer the questions in consecutive order.
    1. Do not agonize over any one item or question. Stay within your time budget.
    2. Set a reminder flag for any questions you are unsure of and return to them later.
    3. Never leave a multiple-choice item unanswered. Make your best guess in the time allowed. Remember that your score is based on the number of correct responses. You will not be penalized for guessing incorrectly.
  3. For each multiple-choice question:
    1. Try to ignore the answer choices. Do not allow the answer choices to affect your reading of the question.
      1. If four answer choices are presented, three of them are incorrect. They are called distractors for good reason. Often, distractors are written to appear correct at first glance until further analysis.
      2. In computational items, distractors are carefully calculated such that they are the result of making common mistakes. Be careful, and double-check your computations if time permits
    2. Read the question carefully to determine the precise requirement.
      1. Focusing on what is required enables you to ignore extraneous information, to focus on relevant facts, and to proceed directly to determining the correct answer.
        1. Be especially careful to note when the requirement is an exception ; e.g., "Which of the following is not valid acceptance of an offer?"
    3. Determine the correct answer before looking at the answer choices.
    4. Read the answer choices carefully.
      1. Even if the first answer appears to be the correct choice, do not skip the remaining answer choices. Questions often ask for the "best" of the choices provided. Thus, each choice requires your consideration
      2. Treat each answer choice as a true-false question as you analyze it.
    5. Click on the best answer.
      1. If you are uncertain, guess intelligently. Improve on your 25% chance of getting the correct answer with "blind guessing."
      2. For many of the multiple-choice questions, two answer choices can be eliminated with minimal effort, thereby increasing your educated guess to a 50-50 proposition.
  4. After you have answered all the items in a testlet, consult the question status list at the bottom of each multiple-choice question screen before clicking the "Done" button, which permanently ends the testlet.
    1. Go back to the flagged questions and finalize your answer choices.
    2. Verify that all questions have been answered.
  5. Remember to stay on schedule. Time control is critical. See the discussion of the Gleim Time Management System below.

If you don't know the answer, guess, but make it an educated guess, which means select the best possible answer. First, rule out answers that you feel are incorrect. Second, speculate on what the AICPA is looking for and/or the rationale behind the question. This may lead you to the correct answer. Third, select the best answer, or guess between equally appealing answers. However, unless you made an obvious mistake or computational error, try to avoid changing answers. Your first guess is usually the most intuitive.

If you cannot make an educated guess, read the question and each answer and pick the best or most intuitive answer. It's just a guess, and you must answer every question!

Simulation Question - Answering Technique

There is one task-based Simulation testlet in the Auditing section of the CPA Exam. This CPA Gleim Online contains 20 Simulations, modeled after the ones on the exam, for you to practice on. To make the most out of this powerful test preparation tool, study the Simulation question-answering techniques below.

The following suggestions will assist you in maximizing your score on the Simulation testlet on the Auditing section of the CPA Exam. Remember, knowing how to work through the Simulations in an efficient manner is as important as studying/reviewing the subject matter tested on the exam.

  1. Budget your time.  Within the total time for the Simulation, you must allot smaller segments of time to specific tasks. See items 2. through 4. below. It is vital to track your progress to ensure that you have enough time to complete all of the tasks.
    1. See the discussion of the Gleim Time Management System below.
  2. Use the first minute or two to read the Directions.
    1. Do not spend more than a couple of minutes reading the Directions. You are studying with Gleim Online, so you have been using an exact emulation of the Simulations on the exam.
  3. Allocate 90 minutes to answer all of the tasks in order from left to right.
    1. Complete each task in no more than 13 minutes
    2. Attempt to complete each tab before moving on to the next tab. If you become frustrated, have difficulty, etc., move on to the next tab.
  4. Now you have spent 90 minutes of the 105 minutes available. Spend your remaining 15 minutes wisely to maximize your points earned.
    1. Ask yourself where you will pick up the most points. Move from task to task systematically, reviewing and completing each one. Be in control.

Gleim Time Management System for Auditing

A major issue on the CPA Exam is time management. The only help you get is hours and minutes remaining in your test, with no guidance for breaks or time allocation to individual testlets. To help you with this difficult aspect, we have developed the Gleim Time Management System.

Let's illustrate the Gleim Time Management System for Auditing. While you have to budget 4 hours between 4 testlets, you also have to budget time within each testlet.

  1. We suggest that you allot 45 minutes for each multiple-choice testlet and 90 minutes for the Simulation. Thus, the key to success is to become proficient answering multiple-choice questions in less than 1.5 minutes per question so you do not run out of time before you have completed the Simulation. If you need a break, we suggest 5 minutes after testlet 3, i.e., just before you begin the Simulation. Here is an illustration of our suggestion for time allocation for the 4-hour (240 minutes), 4-testlet Auditing section.
  2. Since the computer screen at Prometric shows hours:minutes remaining, you need to focus on hours:minutes, beginning with "4 hours 0 minutes" for Auditing. Thus, you want to strive to begin each testlet with the appropriate hours:minutes displayed on the Time Remaining clock instead of trying to track your progress by an outside clock. Here is our suggestion for how much time should remain when you begin each testlet in Auditing.
  3. We have developed a shorthand way of tracking the hours:minutes that should show on your Time Remaining clock for each testlet. Four hours, 0 minutes is written as 4:0; 2 hours 30 minutes is 2:30; etc. Here is what the shorthand for your Auditing testlet start times should look like.
  4. To use the Gleim Time Management System at the exam, you need to use your first sheet in your scratch paper booklet to write down the start times for each testlet for you to refer to throughout the exam. You will organize the information into a table, for which you will need to memorize the hour:minute shorthand from item 3. above. Your first sheet of scratch paper for the Auditing section should look like this.
  5. If you stay within your time allocation for testlets 1, 2, and 3, you will have extra minutes to add to the time allocated in testlet 4. Did you take a 5-minute break? If not, and you stayed within your multiple-choice question time budget, you have a total of 15 "extra minutes" for testlet 4.

Be cool, calm, and collected. You have practiced with a proven system to maximize your score on each testlet. Imagine what will happen to candidates who have not preplanned and practiced answering both multiple-choice questions and simulation questions under exam conditions.

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