The Wiley CPAexcel Study Guides have helped over a half million candidates pass the CPA Exam. This volume contains all current AICPA content requirements in Auditing and Attestation (AUD).
The comprehensive four-volume paperback set (AUD, BEC, FAR, REG) reviews all four parts of the CPA Exam. With 3,800 multiple-choice questions. The CPA study guides provide the detailed information candidates need to master or reinforce tough topic areas. The content is separated into 48 modules.
* Unique modular format--helps candidates zero in on areas that need work, organize their study program, and concentrate their efforts.
* Comprehensive questions--over 3,800 multiple-choice questions and their solutions in the complete set (AUD, BEC, FAR, REG).
* Guidelines, pointers, and tips show how to build knowledge in a logical and reinforcing way.
Arms test-takers with detailed text explanations and skill-building problems to help candidates identify, focus on, and master the specific topics that may need additional reinforcement.
Available in print format.
Auflage
Sprache
Verlagsort
Zielgruppe
Für höhere Schule und Studium
Maße
Höhe: 27.4 cm
Breite: 21.4 cm
Dicke: 4.2 cm
Gewicht
ISBN-13
978-1-119-11996-8 (9781119119968)
Schweitzer Klassifikation
O. RAY WHITTINGTON, CPA, PHD, 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 v
About the Author vi
About the Contributor vi
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 447
Module 8: Auditing with Technology 487
Module 41: Information Technology (Supplement) 505
APPENDICES 537
Appendix A: Outlines of Professional Standards 539
Appendix B: Auditing and Attestation Sample Examination 671
Appendix C: Sample Auditing and Attestation Testlet Released by AICPA 699
Appendix D: 2015 Released AICPA Questions for Auditing and Attestation 705
INDEX 725
