The Auditing and Attestation Volume of the Wiley CPA Examination Study Guides arms readers with detailed outlines and study guidelines, plus skill-building problems and solutions, that help the CPA candidates identify, focus on, and master the specific topics that need the most work. Many of the practice questions are taken from previous exams, and care was taken to ensure that they cover all the information candidates need to master in order to pass the new computerized Uniform CPA Examination.
Auflage
Sprache
Verlagsort
Zielgruppe
Editions-Typ
Maße
Höhe: 27.5 cm
Breite: 21.4 cm
Dicke: 4 cm
Gewicht
ISBN-13
978-1-119-11992-0 (9781119119920)
Schweitzer Klassifikation
O. RAY WHITTINGTON, CPA, PD, CMA, CIA, is Dean of the Driehaus College of Business and Kellstadt Graduate School of Business at DePaul University. Ray is a former member of the AICPA Auditing Standards Board and the AICPA Accounting and Review Services Committee. He is also the coauthor of Audit Sampling: An Introduction, Fifth Edition, available from Wiley.
Autor*in
San Diego State University
Preface vii
About the Author ix
About the Contributor ix
Introduction 1
Chapter 1: Beginning Your CPA Review Program 3
Chapter 2: Examination Grading 17
Chapter 3: Solutions Approach 19
Chapter 4: Taking the Examination 27
Chapter 5: Exam Content Overview 31
Auditing and Attestation 39
Module 1: Professional Responsibilities 41
Module 2: Engagement Planning, Obtaining an Understanding of the Client and Assessing Risks 99
Module 3: Understanding Internal Control and Assessing Control Risk 161
Module 4: Responding to Risk Assessment: Evidence Accumulation and Evaluation 229
Module 5: Reporting 315
Module 6: Accounting and Review Services 413
Module 7: Audit Sampling 445
Module 8: Auditing with Technology 485
Module 41: Information Technology (Supplement) 503
Appendices 535
Appendix A: Outlines of Professional Standards 537
Appendix B: Auditing and Attestation Sample Examination 667
Appendix C: Sample Auditing and Attestation Testlet Released by AICPA 695
Appendix D: 2015 Released AICPA Questions for Auditing and Attestation 701
Index 721
