COURSE INTRODUCTION

1. Content specification outline......................•..................................................................................................................... lotro·3
2. Becker's CPA Exam Review-Course introduction lotro-7
Introduction lntro-7
Lecture series , Intra-7
Textbooks , ,.,., ,.. , ,.. " " ".. , , , Intra-7
Course software , Intra-8
Study planner , , , , , Intra-9
Study roadmap , , Intra-9
Flashcards and mobile flashcard applications , ".,.".".""""" .. ,., "., .. " ".. ,.. ".".", Intro-10
Support center , Intro-12
The Uniform CPA Exam-Overview , , , , , Intro-13
Passing the CPA Exam , , " , Intra-1S
Managing your stress be/ore the examination."""."." ..".", .. , ,.." , , , ,., ,.. ", ,.. "." .. ,.. ",, .. "."., Intra-17
Surviving the examination , ".. , ,.. ,., .. ,., , Intra-1S
http://become-a-cpa.webs.com/order.html
BECI(ER PROFESSIONAL EDUCATION COURSE DEVELOPMENT TEAM
Timothy F. Gearty, CPA, MBA, JD Editor in Chief, Financial/Regulation (Tax) National Editor
Angeline S. Brown, CPA, MAC Accounting Curriculum Manager, Audit/Financial/BEC National Editor
Tom Cox, CPA, CMA, CHFP .......••............................... Financial (GASB & NFP) Nationai Editor
Steve Levin, JD ................•.........•..•...........•............ Regulation (Law) National Editor
John B. Pillatsch, MAS, CPA.......•............................. Director, Course Development Operations
Pete Console , , , .. , .. , .. , .. , Director, Quality Assurance
Stephen Bergens ................•..•.. I •• I •• I •• I ••••••••••••••• Manager, Curriculum Quality Assurance
Anson Miyashiro .............•..•.....•.................................. Course Production Manager
AI Glodan .............•..•..•..•..•..•..•..•..•..•..•..•..•.......... Bookstore Purchasing Manager
Michelle McCubbins ....•.....•..•..•..•..•..•..•..•..•..•.. , •..... Course Production Project Manager
Joe Antonio ...........•..•..•..•..•..•..•..•..•..•..•..••. , Course Production Project Manager
Jeff Rosier. Course Production Project Manager
Brian Cave ......•..•..•..•..•..•..•..•..•..•..•..••.••.••.... Software Development Project Manager
Byron Gave Quality Assurance Project Manager
Tim Munson..............................•........ I ••••••••••••••••••••••• Course Production Editor
Linda Finestone •...•..•.. , ..•..•.•. , ...•. , •. , ...•.••. , ..•..•.••..•..•..... Course Production Editor
CONTRIBUTING EDITORS
Eric J. Brunner, PhD
Chris Cocozza, CPA, JD, LLM
Robert A. DeFilippis, CPA, MBA
Jennifer B. Deutsch, CPA, MS
Mike Farrell, JD
Dennis J. Green, CPA, MBA
John S. Grayson, JD, CPA
Liliana Hickman-Riggs, CPA, CITP, CMA, CIA, CFE, MS
Donald A. Kaniecki, CPA, MBA
Cindy Lawrence, CPA, MBA
Seth Levine, CPA, MPrA, MBA, ABD
Edward McTague, CPA, MBA
Michael Meriwether, CPA, MBA
Peter Olinto, JD. CPA
Mike Potenza, JD
Ray Rigoli, CPA, MBA
Joshua M. Rosenberg, CPA, CFA, MBA
Jonathan R. Rubin, CPA, MBA
Christopher Severson, MPA
Jeffrey Sherman, JD, CPA (inactive)
Roberta Smith, CPA
Karen Tarbet, CPA, JD
Lisa M. Thayer, CPA
Permissions
Material from Uniform CPA Examination Seiected Questions and Unofficial Answers, 1989, 1990, 1991, 1992, 1993,
1994, 1995, 1996, 1997, 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010, and 2011
copyright © by American Institute of Certified Public Accountants, Inc., is reprinted and/or adapted with permission.
Any knowing solicitation or disclosure of any questions or answers included on any CPA Examination is prohibited.
Copyright © 2011 by DeVry/Becker Educational Development Corp. All rights reserved.
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Permissions Department, DeVry/Becker Educational Development Corp.
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Auditing
Intro·2
NOTES
Becker Professional Education I CPA Exam Review
~ 2011 OeVry/Becker EdUClltional Oevelopment Corp. All r1lnu reserved.
Becker Professional Education I CPA Exam Review AUditing
BECKER'S CPA EXAM REVIEW-COURSE INTRODUCTION
INTRODUCTION
Becker Professional Education's CPA Exam Review products were developed with you, the candidate, in
mind. To that end we have developed a series of products designed to tap all of your learning and retention
capabilities. Our course is first and foremost a time-management system. The Becker lecture series,
comprehensive texts, and course software are designed to be fully integrated but each can also stand alone.
The best results are achieved when all the components are used collectively.
Passing the CPA Exam is difficult. but the professional rewards a CPA enjoys make this a challenge all
accounting professionals should meet. You will pass the CPA Examination if you prepare properly. Keep this in
mind as you work with our course materials. We created our CPA Exam Review after evaluating the needs of
CPA candidates and analyzing the CPA Exam over the years. Those efforts have enabled us to produce a CPA
Exam Review unparalleled in today's market. Our course materials comprehensively present topics you must
know to pass the examination, teaching you the most effective tactics for learning the material.
LECTURE SERIES
Becker gives you the option of attending live classes or viewing the lectures on your own using the Becker
online course platform or the desktop course software. No matter what format you choose, you will see and
hear the most dynamic CPA Exam Review lecturers in the country. Our iecturers are exam-oriented and spend
countless hours analyzing past exams and developing strategies to help you pass-this time.
Each section of the Becker course includes a "Virtual Lecture" that is to be viewed at home by all students,
including Live Classroom students. In the Auditing course, the Virtual Lecture is the A6 lecture. These lectures
were added to improve the overall pace of the Becker course, to reduce the amount of work that you must
complete with each lecture, and to allow us to better cover the topics currently tested on the CPA Exam. You
must view the Virtual Lectures in order to fully prepare for the CPA Exam.
TEXTBOOKS
Our textbooks, written by our faculty and subject matter experts, are specifically designed to prepare you for the
CPA Exam effectively and efficiently. Written in outline form, they follow the same sequence as the lectures-
providing reduced note-taking and allowing students to concentrate their attention on the presentation.
Cl 2011 [)(!Vry/Beckcr Educational [)(!volopmcnt Corp. All rlllhu reserved. Intra-]
Auditing
Textbook Icons
Becker Professional Education I CPA Exam Review
Throughout the Becker materials you will find icons that have been designed to assist with your preparation
for the CPA Examination. These icons are located in the margins of your textbook for easy identification of
important information.
Pass Keys
Memorize Notations
Keyword Search
FASB Accounting
Standards Codification
Notes, Exceptions, etc.
IFRS-specific Content
International
Comparison
Throughout the course materials you will find Pass Keys that have
been prepared to assist in your understanding of major concepts.
Pass Keys will be identified with this icon in the margins.
Important items within the materials that should be memorized will
be identified with this icon in the margins.
As part of the task-based simulation portion of the exam, candidates
are required to search professional literature to find the solution to
a given question. A keyword search of the relevant authoritative
literature is a candidate's most time-effective tool. Potential keywords
to search with will be identified with this icon in the margins.
These numbers represent the location of this topic in the FASB
Accounting Standards Codification. These will be identified with this
icon in the margins.
When important notes, exceptions, etc., are included within the
materials, it will be identified with this icon in the margins.
When IFRS-specific information is included within the materials,
it will be identified with this icon in the margins.
When international comparison information is included within the
materials, it will be identified with this icon in the margins.
COURSE SOFTWARE
An integral part of Becker's CPA Exam Review program is the use of the course software, which provides
access to the nearly 100 hours of multimedia lecture content, thousands of multiple-choice questions, and
hundreds of simulation tasks, including questions and tasks from prior exams. The multiple-choice and
simulation homework is necessary to reinforce the concepts introduced in the materials, and is organized on
a lecture-by-Iecture basis. The software also provides two comprehensive final exams for each part. The
Business (BEC) section of the CPA Exam includes simulations that test the candidate's writing skills. We
encourage you to watch the Written Communication Lecture as it will help you gain an understanding of what
the examiners are looking for in a well-written response.
Intro-8 02011 OeVrv/Becker Educational Development Corp. All r1l1hu reservi!d.
Becker Professional Education I CPA Exam Review Auditing
Two other important features of the course software are the Study Planner and the Study Roadmap, both of
which are described below.
STUDY PLANNER
It takes time to study for the CPA Exam. However, all candidates face the challenge of fitting their CPA Exam studies
into their busy lives. The course software provides you with a Study Planner that will help you establish a study
schedule and manage your study time efficiently and effectively. You have the option of allowing the Study Planner
to prepare a study schedule for you, or you can create your own schedule. The Study Planner will allow you to see
what you need to accomplish each day and each week as you prepare to take the CPA Exam.
STUDY ROADMAP
With so many elements available to help you study, sometimes it is difficult to know where to begin and how
much time should be spent on each element of the Becker Course. Within the course software, each lecture
provides you with a Study Roadmap based on Becker's Learn-Practice-Review methodology. The Study
Roadmap allows you to see, step-by-step, what you need to do to thoroughly study the information that will
be tested on the exam. It also gives you an estimate of the time it will take to complete each step. The Study
Roadmap includes the following elements:
LEARN-View the lecture (Estimated time: 4 hours)
PRACTICE-Gomplete the multiple-choice homework and the practice simulations (Estimated time: 6-8 hours)
REVIEW-Review flashcards and take a progress test (Estimated time: 2-3 hours)
Lecture Study Roadmap Example
F2 : Matching (Revenue & Expe...
Study Roadmap
lotal '5IWy tJmc: 13 - 15 bounJ
1. Learn 2. Practice
3. Review
-- {S -. hourw)
o-IISbim:: ""
___rlooht"ftf'Ih
(I houri
(I 20JJ OeVry/Becker EdllCOl!lonlll Ollllulopmeni Corp. All rishts r ~ ~ t 1 r l l c d , Intro·9
Auditing Becker Professional Education I CPA Exam Review
Becker also provides you with a Study Roadmap for your review before you take each section of the exam.
You should give yourself at least one week to do a final review before taking the exam. Your final review should
include reworking the multiple-choice questions and simulations, taking the two final exams, and completing as
many comprehensive Progress Tests as possible.
Review Before Exam Study Roadmap Example
1. Rework
-....."-'- .)
- 2. Take Anal Exams
I I'IMllum 1 !
o 3. Comprehensive
~ Progress Tests
:....... _=..
...------
FLASHCARDS AND MOBILE FLASHCARD APPLICATIONS
Flashcards are an important tool to assist in your preparation for the exam. Although we believe that preparing
your own flashcards is a valuable learning tool, we recognize that time is a precious commodity when preparing
for the exam. For that reason, we also offer enrolled students the opportunity to purchase preprinted flashcards
and mobile flashcard applications. Flashcards will help you commit to memory the most important principles
and rules tested in each section of the exam. The flashcards are indexed by class session to allow you to
focus your preparation in your weakest areas.
Preprinted Flashcards Example:
Front S i d ~
Name the single soun:e of aulhofilative
nongovernmental U.S. GAAP,
.....,-,--_.._-
Intra·10
Bock S i d ~
The FASB "Accounting Standards Codiralllon" (ASe).
FAR 1-1
.....'---_.. _-
02011 DeVry/Becller Educatlonll Development COf1l. All rilhu reserved.
Becker Professional Education I CPA b:am RevIew
Mobile Flashcards Application Example:
Front Side
What are the three standards of
fieldwork?
I'd like a piece of PIEl
Quesllon 4 of 41
X) "Y"ll<o ••'1 LoA' ,. [ ..,.1,.,.", r.r
Bock Side
10'05 AM
;;;;;;;.- AUDIT 1 n (I
Auditing & Attestation 1
-.:I AUDIT 1·4
... 11:IIIhI,I"""
The aUditor must adequately PLAN
the work and must properly supervise
any assistants.
Tho auditOf must obtain a sufficient
understanding of the entity and its
environment, including Its INTERNAL
CONTROL, to assess the risk or
material misstatement of the financial
statements whether due 10 error or
fraud, and to design the nature,
timing. and extent of further audit
procedures.
Answor 4of 41
U.wylH<•• r ' ....1 L,,"VAnprnonl' <'Or
Auditing
The flashcards and mobile flashcard applications for the most popular mobile platforms can be purchased by
calling our National Student Service Center at 1-800-868-3900 or online by simply logging on to
www.becker.com/cpa and select "Flashcards" from the Courses & Products drop-down menu.
If you want to supplement the preprinted flashcards, several blank cards are provided. If you want to prepare
your own flashcards, we recommend the following:
• Prepare flashcards as you review your lecture notes prior to working the multiple-choice questions. You
can identify those flashcards you would like to create by making a mark, such as "FC," in the margin of
your outline while viewing the lecture.
• Select major concepts from your class materials (outlines). Do not prepare flashcards for everything
in the outlines (the outlines are already in a summarized format). Only make a flashcard for the major
concepts, general rules and exceptions, mnemonics, formulas, and important lists. Items to consider:
../ Mnemonics
../ Formulas
../ "Heavy on exam" notations
../ "Memorize" notations
../ Other major concepts (noted while reading the explanations to the multiple-choice questions)
../ General rules and exceptions
• Keep your flashcards as simple as possible. but do not sacrifice correctness for brevity.
(I 20ll EdllCilllonal Corp, All rlSIm reser"Jed, Intro·ll
Auditing Becker Professional EducatIon I CPA Exam Review
• Use 3" x 5" or 5" x 7" cards (whichever size is easiest for you to carry around). Write the question, the
general rule, or the title of the list you are trying to memorize on the front, and write the answer, the
exceptions, or the list, as applicable, on the back.
Example:
A-I
Front Side
A-I
Code with
~ ' l - - - class number
Bock S l d ~
• After each class, review all of your flashcards for all of the previous classes. When you believe that you
have a concept memorized, place those cards in a separate pile. Do not stop reviewing those cards, but
it is not necessary to review them as often. The more frequently you can review all your cards, the beller
your retention will be.
SUPPORT CENTER
The Becker Support Center is your source for course updates, supplemental materials, and unlimited academic
support. Just click on the Support Center tab at:
hllp://www.becker.com/accounting/cpaexamreview/.
You can also access customer service and technical support from the Support Center or by calling
1-877-CPA-EXAM (Outside the U.S. + 1-630-472-2213).
Online course students needing technical support with this platform should call 1-866-866-7053 or visit
hllps:/Isupportcenter.embanel.com/becker.
Intro-12 Cl 2011 DeVry/B4ckllr Educational Development Corp. All rights reserved.
Becker Professional Education I CPA Exam Review
THE UNIFORM CPA EXAM-OVERVIEW
Exam Sections
The CPA Examination consists of four sections:
FINANCIAL ACCOUNTING & REpORTING
Auditing
The Financial section consists of a four-hour exam covering all financial accounting and reporting,
and governmental and not-for-profit accounting, including International Financial Reporting
Standards (IFRS).
AUDITING & ATTESTATION
The Auditing section consists of a four-hour exam. This section covers all topics related to auditing,
induding audit reports and procedures, generally accepted auditing standards, attestation and other
engagements, and governmental aUditing.
REGULATION
The Regulation section consists of a three-hour exam, combining topics from business law and
federal taxation.
BUSINESS ENVIRONMENT & CONCEPTS
The Business section consists of a three-hour exam, covering general business topics such as
economics, financial management, information technology, managerial accounting, and process and
project management.
Question Formats
The chart below illustrates the question format breakdown by exam section.
I
Tilsk-based Simulations or Written
Multiple-choice
I
(omml;nlcatlon Tasks
section Percentage Number PerCf!ntoge Number
Financial 60% 90 40% 7
Auditing 60% 90 40% 7
Regulation 60% 72 40% 6
Business 85% 72 15% 3
Cl2011 DeVrv/BKker Educational Development Corp. All rlghls reserved. Intro-13
Auditing Becker Professional Education I CPA Exam Review
Each exam will contain tesllets. A tesllet is either a series of multiple-choice questions (either 24 or 30
depending on the section) or a set of task-based simulations. For example, the Auditing examination will
contain four testlets. The first three testlets will be multiple-choice questions and the last will contain seven
task-based simulation problems, including one research question. Each testlet must be finished and submitted
before continuing to the nexttestlet. Candidates cannot go back to view a previously completed tesllet or go
forward to view a subsequenttesllet before closing and submitting the earlier testiet. Our final exam contains
these types of restrictions so you can familiarize yourself with the functionality of the CPA Exam.
Exam Schedule
The computer-based CPA Exam is offered during the first two months of each calendar quarter. Once
determined to be eligible to sit, candidates can schedule an exam date directly with Prometric.
Eligibility andApplication Requirements
Each state sets its own rules of eligibility for the examination, so the requirements vary from state to state.
Please visit www.becker.com/state as soon as possible to determine your eligibility to sit for the exam.
Application Deadlines
With the computer-based exam formal, set application deadiines generally do not exist. To ensure that you
have a thorough understanding of your state's requirements, you should apply as early as possible.
Grading System
You must pass all four parts of the examination to earn certification as a CPA. You must score 75 or better on a
part to receive a passing grade.
Intro-14 C 2011 DeVry/Becker Educational Development Corp. All rights reserved.
Becker Professional Education I CPA (Kilm Review
PASSING THE CPA EXAM
Strategy and Tactics for Taking the Examination
To ensure that you initially earn a passing grade, you should follow these tips.
Tips for Multiple-choice Questions
TIP 1 Control the amount oftime you spend on each question.
Auditing
The exam time limits mentioned above are overall time limits. The recommended time to complete
the task-based simulation tesllet is 60 to 75 minutes. As such, you'll be forced to closely control
the amount of time you spend on multiple-choice questions. For Financial and AUditing, you should
spend approximately 1'h to 2 minutes on each multiple-choice question. For Regulation and
Business, you should spend approximately 1 to 1'h minutes per question.
TIP 2 Become familiar with the format.
The exam does not contain the typical multiple-choice format such as lettered answers (a, b, c, and d).
Instead, candidates are required to click on the radial dials or the text portion of the answer they are
choosing as correct. You will see this functionality in our final exams.
TIP 3 Read all four choices before choosing one as your answer.
Given that you're working under time constraints, you may be tempted to choose as your answer
for any given question the first choice that seems right. This can be a costly mistake because the
examiners may include two or more "good" answers among the choices. one of which is the best
answer. You'll get no credit for choosing the wrong "good" answer.
TIP 4 Answer every multiple-(;hoice question.
The examiners don't penalize you for guessing; they don't subtract wrong answers from right
answers. Therefore, guess when you must. and realize that you always have at least a 25 percent
chance of getting the right answer. In fact, on some questions you may have a 50 percent chance of
guessing the right answer because you may immediately recognize that two of the four choices are
wrong.
If you're uncertain about an answer, you can mark that question for later review. You will see this
marking functionality in our final exams. Prior to exiting the tesllet, you should make sure you have
answered all questions.
When you're answering multiple-choice problems that require mathematical caiculations and you're
unable to arrive at one of the four given numerical answers, you should perform the following
procedure before you record a guess as an answer. First, check the mathematical accuracy of your
calculations; that alone may lead you to the correct answer. If that doesn't produce a correct answer,
check for an error in your logic by rereading the question. If that doesn't clear the ambiguity, choose
your guess to answer the question. and mark it for review at the end of the current testlet if time
permits. Remember though that once you submit a tesllet, you cannot go back to review it.
Cl2011 PeVry/Bechr Educatlon;!:1 Development COlli. All rights reserved. Intro-iS
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Tactics for Simulations
TIp 1 Work all homework simulations.
Becker Professional Education I CPA Exam Review
We have developed extensive task-based simulations for you to work as homework. You should
familiarize yourself with the types of questions and functionalities covered by the tasks. This
familiarity will save you time on the actual exam because you will understand how to navigate
between tasks and use the various tools that are provided.
TIp 2 Follow recommended progression through tasks.
It is important to have a basic approach when beginning a teslle!. We recommend the following:
./' Review each task's instructions.
./' Allocate your time among the tasks. Remember the AICPA's approximate time frame for all
task-based simulations to be worked. Be sure, however, to lake into account any additional
time you saved while completing earlier testlets and the difficulty of the particular simulation
you are working.
./' Be sure that you have answered all reqUirements for each task.
TIP 3 Use the keyword search function when completing research tasks.
The Research task requires the candidate to answer a question using the appropriate authoritative
literature. It should be noted that the most time efficient way to search the authoritative literature
available on the exam is through the use of a keyword search.
Intro·16 Cl2011 DeVry/8«ker Educatlonill Development Corp. All rights reserved.
Becker Professional Education I CPA Exam Review
MANAGING YOUR STRESS BEFORE THE EXAMINATION
Expect to feel tense and uncertain during the week before the examination. You can manage stress by
following several tips.
TIP 1 Remember, every candidate taking the exam likely feels as tense as you do.
Auditlne
Take some comfort from that shared misery. Realize also that the examiners indirectly recognize that
stress by curving scores on the examination and by re-grading failed parts.
TIP 2 Use those activities you usually employ to reduce stress.
Get as much rest as you can, exercise regularly, and eat balanced nutritional meals. The evidence is
overwhelming that adequate rest, exercise, and nutrition minimize the harmful and disruptive physical
and psychological effects of tension.
TIp 3 Do not work until you drop.
You'll impair your health and threaten your performance on the examination. Treat yourself to time
away from concentrated study. Focus on the fact that the time to study and learn new material is
behind you.
TIp 4 You may want to try a technique called "imaging."
Some people report that they improve their performance on difficult or stressfui tasks by visualizing
that they've already succeeded at the task. Imagine that you're taking the examination and handling
its demands well. Or, imagine you've received your passing grade. This may boost your confidence.
TIp 5 Remember, the examiners cannot test on every conceivable subject.
The examiners must limit the amount of detail they demand and the scope of topics on which they
can focus during the time allowed for the examination.
TIP 6 Remember, if a question pops up with which you are unfamiliar, don't panic.
The odds are that it will be a surprise to most exam takers. Simply gather your wits about you and
prepare the best answer you can. Do not omit the question simply because you are unfamiliar with
the topic. Most likely, the examiners are looking for you to exercise professional Judgment in tackling
the topic.
TIp 7 Remember, if you have followed your study plan, you are well prepared.
You will be able to answer most of the questions on the examination easily, and you'll know how
to wrestle with the harder problems in ways that will eam you a passing grade. Even if you've
accomplished only most or some of your study goals. take comfort in the knowledge that you're better
prepared than many other candidates.
Cl 2011 DeWV/Becker Educ.atlon.l Oevelopment Corp. All rlSIlU: reserved. tntro·17
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SURVIVING THE EXAMINATION
Becker Professional EducatIon I CPA Exam Review
Make sure that you've arranged your transportation so you arrive with 30 minutes to spare before your set
appointment time. This margin should enable you to handle any unexpected travel delays_
Second, wear comfortable clothing. The "layered look" should serve you best. The room in which you take the
examination may be perfectly comfortable, but it may be over- or under-heated for the season, and you'll want
to be able to adjust to prevailing conditions.
Additional test-center administration procedures are available on either the AICPA exam website
(www.cpa-exam.org) or at the Prometric test center website (www.2test.com).
Intro-18 02011 OeVry/Becl«!'r £du(lItlonal Development Co'll_ All rlBhts reserved.
Becker Professional Education I CPA Exam RevIew
PREPARE TO SUCCEED...
Auditing
Congratulations on your decision to join the most trusted and recommended CPA Exam Review course in the
industry-Becker Professional Education!
Upon the successful completion of our course and passing the CPA Exam, we invite you to consider joining
the esteemed faculty of Becker Professional Education. We employ a strong cadre of carefully selected
professionals with advanced academic degrees and years of practical experience. Our faculty help students
relate to the business world, make tangible connections between theory and practice. and bring immediate
relevance to you.
Becker's culture of passion among its faculty and their commitment to keeping professionally up to date are the
key factors driving all aspects of our mission.
As a Becker faculty member, you will help others achieve their career goals and personal potential while
earning a supplemental income. You will get the satisfaction of making a positive impact on the quality of the
CPA profession. You will also get a unique opportunity to grow personally and professionally:
,/ Teach part time without interrupting your full-time career.
,/ Experience the satisfaction of making a difference.
,/ Expand your own expertise.
,/ Enhance your communication and leadership skills.
,/ Network with other professionals in your field.
If you are an experienced professional with a CPA and/or an advanced degree, knowledge of the CPA
profession with strong communication skills and a desire to help others succeed, you could become a faculty
member at Becker Professional Education. Specialty areas of need include financial accounting and reporting,
governmental and not-for-profit accounting, taxation, business law, auditing and attestation, economics, cost
and managerial accounting.
In addition to competitive compensation. Becker Professional Education faculty may be eligible for CPE
credit (decided by each jurisdiction). Please send a resume or CV to careers@becker.com if you are
interested in preparing future CPAs, If you have questions, you can also contact a Becker faCUlty recruiter
at 630-706-3406.
CI 2011 OeVry/Betker EduCilllonal OlIvelopmltn\ Corp. All rights reserved. Intro·19
Auditing Becker Professional Education I CPA EXilm Review
INSTRUCTOR EVALUATION FORM
Becker Professional Education is committed to providing high-quality instruction to our students. If you are taking this course in a
live classroom. you will periodically receive e-mails throughout the course. These e-mails witllnclude a link to our online evaluation.
Please take a few minutes to complete this evaluation. Your Input Is very important to us. You will continue to receive reminder
e-mails until you complete the evaluation form for every instructor teaching that section or until the evaluation period has ended.
To ensure you receive the e-mail invitation, be sure to add sbsupoort@iotasolutions.com to your address book or safe senders
list. For your convenience, please find the Instructions for the most commonly used e-mail services and programs at:
hUp:llimages.ed4.netlimageslhldocsladdressbook.
If you do not receive the reminder e-mails, you can access the evaluations at www.beckereval.com throughout the section you are
currently attending and for approximately 10 days after the last lecture of that section. If you prefer, you can complete the evaluation
below for each instructor in that section and scan and e-mail themtoinstructorevals@becker.com.
City/location (e.g.! DenverlWesbninster-DeVryl Section (FAR, AUD, REG, or BEe)
Please Jist your class infonnation:
Please list your instructors' names:
A B C 0 F A B C 0 F A B C 0 F
CillIJCillIJCillIJ
OIIIJOIIIJOIIIJ
OIIIJOIIIJITllIJ
OIIIJOIIIJITllIJ
I would give Ihis instruelD< the following grade:
This Instructor displayed passion and
enthusiasm while presenting the lectures.
This Instructor showed a genuine interest In
preparing me for the exam.
Did your Instructor encourage you to fill out
your course evaluations?
I would recommend this instructor to others.
This Instructor motivaled me 10 complete the
homeWOrk and 10 do what I could 10 ensure
that I was prepared for Ihe exam.
This instructor demonstraled knowledge
of the SUbject matter by giving examples,
working questions during the lecture, and
answering questions While at the classes.
A B C 0 F A B C 0 F A B C 0 F
Overall, I would give this Instructor Ihe
following grade:
How long was the class?
Describe at least one characteristic Of aspect
of your Instructor's teaching Ihat could be
improved in ortler to provide students wilh a
better learning experience:
(Use the back of Ihls page for additional
space, If needed.)
:===========:1 ~ I = = = = ~ I I ~ = = = = ~
Describe at least one of your instructor's
teaching slrenglhs Ihat you found heipful or
valuable:
(Use Ihe next page for additionai space,
if needed.)
Intro-20 Cl2011 OIVrv!Beckar Educational Oevclopment Corp. All rights reserved.
Becker Professional Education I CPA Exam Re.... lew Auditing
INSTRUCTOR EVALUATION FORM-AODITIONAL NOTES
o 20ll Educational COrp. AU rlshts reserved. Intro-21
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tntro·22
NOTES
Becker Professional Education I CPA EXdm RevIew
o 20U educational Dell!lopment Corp. AU ristlls resrrved.