Is 'Auditing & Assurance Services: A Systematic Approach, 8th' Good For CPA Exam Prep?

A month before the SATs, I, Jenny Reid, could see my score. Literally. It was just floating right above my head. But there was a catch. Every time I cracked open a prep book, my score would drop by ten points. But if I skipped a day of school? It jumped right back up by ten. So, I played the system. For a whole month, I barely lifted a finger. And on the day of the test, the number glowing over my head was a solid 1560. When the scores finally dropped online… I'd scored a 500. And the 1560? That was my little sister Patricia's score. My parents lost it. As punishment, they got me a grueling night-shift job at a local electronics factory. That first night, a bunch of guys I'd never seen before cornered me in the parking lot and beat me half to death. Fading in and out of consciousness, I heard my sister's voice right by my ear. "You just had to one-up me, didn't you? Thought you were so smart… but you never figured out I was the one controlling that number over your head." The truth hit me like a physical blow. The score had been her trick all along. I opened my eyes—and I was back. One month before the SATs. The number above my head read exactly 1300. "Hey," my sister said, all fake sweetness. "Want to study together tonight? We can go over the practice tests." I looked at the stack of papers in my own hands. Without a word, I pulled out my lighter and set them on fire right there in the driveway. "Exams are coming," I said, watching the flames. "I'm not studying." My score ticked up to 1310. My sister's face was this perfect mask of disappointment, but the second I turned away, I caught the sly smile she couldn't quite hide. She had no idea… the real performance, the one I'd been rehearsing just for her, was finally about to begin.

I have always had an almost pathological sense of paranoia. Ever since I was a child, I was convinced that the people around me were out to get me. Back in elementary school, when everyone was lining up for their student ID photos, I flatly refused to have mine taken. I insisted that the district office was going to use my picture for identity theft. The situation escalated so badly that the principal had to personally sit me down and spend half an hour trying to convince me otherwise. Then, there was the fingerprint registration system in middle school. The school required every student to submit their fingerprints to access the campus buildings. I was so terrified that someone would steal my biometric data that I literally rubbed the skin off all ten fingertips to make them unreadable. Even when my fingers were bleeding, I kept shouting that they were trying to steal my identity. I would rather climb over the school fence every day than cooperate. Every relative I had called me crazy. My parents were so fed up that they seriously considered having me admitted to a psychiatric hospital. I did not care. I guarded my privacy with obsessive determination, gritting my teeth and holding my ground all the way up to the eve of the final exams. Then came the day before the exam. That afternoon, our homeroom teacher, Tracy Collins, walked into the classroom carrying a metal lockbox. A warm, motherly smile spread across her face as she set it down on the desk. "Everyone," she said, "to make sure nobody forgets their documents tomorrow, I'd like you to hand over your IDs and exam admission slips for safekeeping tonight." She patted the lockbox reassuringly. "Tomorrow morning, I'll personally return them to each of you outside the testing center. This way, there's absolutely nothing that can go wrong." The class was deeply moved by her thoughtfulness. Some students even looked close to tears as they eagerly pulled out their documents and lined up to hand them over. Everyone except me. My hand clamped down over my pocket so tightly that my knuckles turned white. Cold sweat poured down my back. A sharp alarm bell was ringing in my head. Trying not to attract attention, I fished out a spare flip phone from my bag, ducked beneath my desk, and dialed emergency services. As soon as the call connected, I lowered my voice and spoke into the receiver. "Hello. I'd like to report a crime. My name is Charles. "I believe a teacher at St. Alden High is working with an identity-fraud ring and is planning a large-scale operation tonight involving examination fraud and identity theft."

I spent three years studying like my life depended on it before I finally earned a government job. Then, on my first week there, I saw a familiar face. My cousin. The same cousin I’d met at that awkward family reunion back home. Somehow, he had gotten hired by the same department. A few days later, at a family dinner, he made his move. With my uncle sitting right there at the head of the table, acting every bit like the important city official he was, my cousin shoved a classified file into my hands. The pages had clearly been tampered with. Before I could say a word, he let out a sharp cry and dropped to the floor. The file spilled open across the tile. “Ethan!” he shouted, his voice trembling with fake disbelief. “That’s confidential government material! How could you steal it and show it to outsiders? Was the finder’s fee really worth selling us out?” My uncle slammed his hand on the table and stood up, his face dark with rage. He said he would not protect family at the cost of justice. He said he would fire me on the spot and report me to the higher-ups himself. That was when a string of floating comments appeared in front of my eyes. [This cousin is painfully stupid. Does he seriously not know the male lead was brought in from above as the head of the internal inspection team? He’s here to investigate him.] [And the uncle is still acting. Hilarious. The inspection team’s car is literally about to pull up outside.] I read the comments, then calmly lifted my teacup and took a slow sip. Across from me, my cousin was still trying to look loyal and outraged. I set the cup down and smiled. “You’re right about one thing. This file is confidential.” His eyes lit up. Then I added, “But you changed the wrong section.” The color drained from his face. I turned to my uncle. “And Uncle, didn’t you just say you’d put justice before family?” I pushed back my chair and stood. “Great. Then come with me to the Special Investigations Unit and explain how many people you’ve illegally helped into the department over the years.” My cousin stared at me, completely stunned. He had fought so hard to get into public service. He had no idea I was the one sent to clean it up.

After I secured early admission to one of the country's most prestigious universities, my old high school invited me back to sit for the State Scholars Exam and compete for the top statewide score. But just ten minutes into the math paper, the proctor out of nowhere accused me of cheating. "Everyone else starts with the multiple-choice section. You went straight for the proofs. Were you planning to copy someone else's answers later?" Before I could explain a single word, he dragged me into the boys' restroom. Not only was I humiliated and forced to strip, I also had to let him inspect me over and over again to confirm that I had no cheating devices on my body. After I returned to the exam room, I decided it was better not to cause more trouble, so I started from the multiple-choice section like everyone else. But less than five minutes after I sat down, he yanked me up again. "This is even more fake. You didn't even take time to read or think through the questions before writing down the options. If that isn't cheating, what is?" "I suspect you knew the answers in advance. I'm reporting this to the exam board right now and having your exam qualification revoked!"

My younger sister, Joey Crawford, and I have taken the exam 20 times in a row. Yet, our answer sheet shows the exact same answers every time. No matter how fast I complete the exam, Joey is able to turn in her paper one second before me. My homeroom teacher, Mr. Harris, has spoken with me three times regarding this matter. At the same time, I receive my first warning for cheating on the exams. Whenever my classmates see me, they say to me, "Hey, cheater! You got busted this time, huh?" The thing is, I've never even touched Joey's paper. How can our answers be exactly the same? During the college entrance exam, I suddenly awaken to the ability to see the live comments dangling in midair. "The female lead is the chosen one! It must feel amazing to have awakened the mind-reading ability and all!" "She relies on reading the side character's mind just to obtain all the answers. So what if the side character excels in her studies? Her role is to become the female lead's stepping stone to success!" It turns out that Joey has been stealing my answers by reading my mind this whole time. As I flip the exam papers over, I start singing the alphabet song mentally. "A-B-C-D-E-F-G…"

The college entrance exam began, and I waited nervously for the papers to be handed out. Just as I was about to take the test paper from the invigilator, a floating line of text suddenly drifted across my vision. [Don't take it. The paper is coated with deadly poison. You'll die the moment you touch it.] Before my mind could even process what was happening, pure survival instinct made my hand jerk back. The paper slipped from my grasp and fell to the ground. I stiffly met with the invigilator's lifeless, mechanical eyes. He stared at me without blinking, then slowly bent down, picked up the test paper, flipped it over, and placed it back on my desk. "Good luck on your exam." His cold voice snapped me out of the fear brought on by that strange message. Just as I was starting to think that it was nothing more than nerves playing tricks on my eyes, the exam hall speakers started playing instructions. "The listening test will now begin. Please mark your answers on the corresponding answer sheet. The papers will be collected in 15 minutes. Anyone who fails to submit on time will be eliminated!" A wave of terror instantly overwhelmed me.