I’m trying to finish my study CPA exam, oh how boring, I’ve got so many things to do and this is just not one of those things I want to be doing which is probably why I’m completely distracted with everything else and anything else that is interesting, not that my billing is although that interesting but its better than doing a practice CPA exam for a grade. I wonder if they would let me listen to my ipod during the real exam, its like background noise to me, the quiet room concept doesn’t help me concentrate, I get easily distracted by things around me.

Like for example, these two questions popped out at me

Following the Professional Standards which of the following is not one of the assertions made by management for account balances? Relevance and reliability is not included in the professional standards as an account balance assertion.  AU 326 presents as assertions: (1) Existence, (2) Rights and obligations, (3) Completeness, and (4) Valuation and allocation.

Me personally thinks that management really should make sure that account balances are reliablity. Who thinks of these things?

This one is just interesting: Professional skepticism, when exercised during the consideration of the risk of misstatement due to fraud is an attitude that includes a questioning mind, therefore if you are curious about things, you too could be an auditor after you learn about all the auditing rules and stuff but remember take an auditing class from someone that is interesting because otherwise you’ll either be incredibly lost or bored out your mind.

And if I’ve completely lost you, then let your mind drift and check out this, this is where my mind drifts when I’m bored.