Day two started out similarly to day 1. I arrived at 8, got myself set up and sat patiently until the proctor told us to begin.
The first question was nice. What are the accounting issues, what are the audit issues and a seemingly obvious pervasive indicator. The next question was tougher but still doable. The last question sucked. The question only asked for an audit planning memo. Arguably you could have talked about the accounting issues, but that doesn’t add up to 3 primary indicators (the minimum for a multi competency simulation). I entertained the idea of a possible pervasive but I felt like I was reaching for something that wasn’t there. Oh well, what can you do right?
Day two seemed a little more intense than day one. As soon as the exam started I heard the sound of a pop can opening. I looked around and saw 2 people who had just cracked a red bull. I thought that was excessive.