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hello and welcome to this session in which we would look at a cpa simulation that deals with auditing and attestation in this simulation its going to be coming from the aicpa.org website from the original source and aicpa.org they do have a sample simulation and sample multiple choice to get you familiar to get you comfortable with this with the software on the exam day so i strongly suggest you go there take a look at those and practice them but this simulation why i like the simulation its because its a true illustration why you should take far first far before audit although im im advising you against what i did i took auditing first and i had my own reasons if you have a good reasons why not but i strongly suggest you take far first and youre going to see why as im going to be illustrating the concept in this simulation so if you are studying for the cpa exam definitely go to the aicpa website and if you need additional resources for lectures.com im sure you do have a cpa