Did you know that

SAS No.111 amends SAS No. 39 to enhance guidance relating the auditor’s judgment about establishing tolerable misstatement for a specific audit procedure and on the application of sampling to tests of controls.

and

SAS No. 111 amends SAS No. 39 to incorporate guidance from SAS No. 99, Consideration of Fraud in a Financial Statement Audit, and from SAS No. 110, Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained.

Yes, my day is just that exciting.

I know what the musical pick for my Waffle House trip would be: “Helter Skelter.” It’s just a given.

I went to my local Ho for a study brunch, note cards in hand. I did learn a lot about audit risk while I was there, but I also learned about the fascination that Charles Manson still holds over so many people. You see, I also brought along my current book, in case I should decide that I needed a break (I didn’t). And I got into two separate conversations about the book, one with the waitress, who wanted to know where I’d bought my copy because she lost hers and couldn’t find a new one here in town. I also had a ten minute chat with the guy sitting beside me (I always sit at the bar), who is 66 and lived in Oregon (=too close to LA) at the time of the Tate murders. I could have told you that Helter Skelter isn’t a book you can read lightly, but I didn’t realize that it was also a book you cannot bring into public unless you’re prepared for discussing it (I was).

And on a different note: when I was younger, I dreamed of owning a coffee shop (it’s their fault). You could say it was the only real career dream I’ve ever had, my current career being more along the lines of the chauffeur father in Sabrina who loved to be able to sit and read in the lull times at work (a tax accountant has lull times from mid April to mid January) – which isn’t to say I don’t enjoy my job. Anyway, coffee shops no longer hold the fascination they did for me when I was 20, but am totally in love with Waffle House. Nothing beats going to a WaHo all by yourself and sitting at the bar with a cup of coffee and some hash browns (covered and chunked) and a BEC. I could live there. And apparently I’d have lots to talk about.

Today is another study day. I’ve got the audit/attestation (= the hardest) section of the CPA exam before me tomorrow. I have absolutely no hope of passing it on my first try; I am not an audit person, I am a tax person. One nice thing about doing taxes is that you’re always on to something else. With audit, you work on one client for weeks. No thanks.

But today I’ve got to make my last ditch attempt to learn/review enough information not to embarrass myself too much tomorrow. And here is my question: how much do you have to study before taking a study break? I’ve got a ton of study breaks built into my day today, from laundry to Waffle House to cleaning the kitchen. I could even mow the lawn. Do I actually have to study in between these breaks?

My music for today, the painful and boring study day: Islands, Sin Fang Bous, and my current favorite, Fanfarlo. Of course you can always see what I’m actually listening to by looking at the last.fm badge in the left sidebar.

Ok, gotta run. I think I heard the dryer buzz.

It’s still Wednesday, so I still have time for a Wednesday whine post.

It has occurred to me that I have been working seven day work weeks since mid December. That’s nearly half of a year of studying, working, and studying.

Yes, I picked an extraordinarily bad time to take the CPA exam. That’s a story I’m not ready to get into.

Anyway, I am very, very tired of working. Since December, the only time I have had off have been about seven poorly-timed sick days in March and one weekend for my sanity after April 15. It’s not just that I’d like to spend more time reading good books, it’s that I want – I need – to be able to do anything not tax-related without guilt. I need to get back to painting my fence. I need to get a bedroom ready for C. I need to paint the front porch, from head to toe, and replace some broken window panes. I need to make the house look lived in and mow the lawn.

I’ve got two more tests and six more days, and then I will be free to work. And maybe I will be able to spend some more time with my family, too.