thực hiện các bước tiến hành một thử nghiệm suy yếu thiện chí. Hơi thở sâu tìm kiếm của bạn làm việc! Nó đã mang lại cho bạn để tiêu chuẩn suy giảm lợi thế thương mại được thảo luận. Hãy kiên nhẫn và tiếp tục di chuyển. Ở đây vấn đề là chi tiết và cụ thể hơn so với yêu cầu câu hỏi. | Chapter 9 The Research Component How Many Hits 91 the actual steps to conduct a goodwill impairment test. Take a deep breath your search worked It has brought you to the standard where goodwill impairment is discussed. Be patient and continue scrolling. Here the issue is more detailed and specific than the question requirement. Since your hit is more specific and you are looking for something more basic scroll up Go up to the more general areas scroll down for more specific issues. The hard part of any search routine is identifying the proper search phrase. Get clues from the question requirement. Most of the CPA exam research requirements are written to be very basic. Let the question guide you use the words and phrases given in the question and be sure to spell the words correctly. Order the free FAR search tool from the AICPA. Practice and you will be perfect. However don t assume that the AUDIT routine works like the FAR routine. AUDIT requires the pasting of more than a paragraph. AUDIT RESEARCH The research requirement of the AUDIT exam is not usually under a tab entitled research. The work tab could be found under a specific topic such as Auditor s Report. You will know it is time to research when the tab requirement looks like the one in Exhibit . Exhibit Sample AUDIT Research Requirement Sample Directions During the fieldwork on Q Company the client asks you to perform an audit of the financial statements for the current year only. You have now completed your fieldwork and find that you can issue an unqualified opinion. It is noted however that Q Company has a going concern issue. Q has adequately disclosed the going concern issue in the notes to their financial statements. Use the research materials available to you by clicking the STANDARDS button on the title bar to prepare the proper auditor s report. Click on the box below and paste the appropriate paragraph s as needed to present the appropriate auditor s report. Use the controls provided to .
