Required: for each iudepeudeut situatiou, (a) through (c) you ueed to decide: (i) (ii) the type of audit report to be issued aud, if the audit report is to be modified, ideutify the uature of the matter that gives rise to that type of audit modificatiou. Check out the latest cpa aud exam tips 2017: overview, pass rate, study tactics, tricky areas, and where you to get more tips to pass the cpa exam. National cpa exam pass rate statistics cpa exam statistics are given by year and quarter for each section: auditing and attestation (aud), business environment and concepts (bec), financial accounting and reporting (far) and regulation (reg).
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