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Inhaltsverzeichnis Preface vii About the Author ix About the Contributors ix INTRODUCTION Chapter 1: Beginning Your CPA Review Program 3 Chapter 2: Examination Grading 19 Chapter 3: The Solutions Approach 21 Chapter 4: Taking the Examination 33 AUDITING AND ATTESTATION Exam Content Overview 39 Module 1: Professional Responsibilities 58 Module 2: Engagement Planning, Obtaining an Understanding of the Client and Assessing Risks 91 Module 3: Understanding Internal Control and Assessing Control Risk 107 Module 4: Responding to Risk Assessment: Evidence Accumulation and Evaluation 152 Module 5: Reporting 187 Module 6: Accounting and Review Services 228 Module 7: Audit Sampling 255 Module 8: Auditing with Technology 277 Outlines of Professional Standards 285 FINANCIAL ACCOUNTING AND REPORTING Exam Content Overview 429 Module 9: Basic Theory and Financial Reporting 436 Module 10: Inventory 506 Module 11: Fixed Assets 524 Module 12: Monetary Current Assets and Current Liabilities 550 Module 13: Present Value 573 Module 14: Deferred Taxes 640 Module 15: Stockholders' Equity 661 Module 16: Investments 687 Module 17: Statement of Cash Flows 705 Module 18: Business Combinations and Consolidations 718 Module 19: Derivative Instruments and Hedging Activities 748 Module 20: Miscellaneous 767 Module 21: Governmental (State and Local) Accounting 796 Module 22: Not-for-Profit Accounting 851 Outlines of Accounting Pronouncements 867 REGULATION Exam Content Overview 987 PROFESSIONAL RESPONSIBILITIES AND BUSINESS LAW 997 Module 23: Professional and Legal Responsibilities 999 Module 24: Federal Securities Acts 1025 Module 25: Business Structure 1043 Module 26: Contracts 1074 Module 27: Sales 1103 Module 28: Commercial Paper 1121 Module 29: Secured Transactions 1146 Module 30: Bankruptcy 1156 Module 31: Debtor-Creditor Relationships 1173 Module 32: Agency 1187 Module 33: Regulation of Business Employment, Environment, and Antitrust 1197 Module 34: Property 1224 FEDERAL TAXATION 1247 Module 35: Individual Taxation 1252 Module 36: Transactions in Property 1325 Module 37: Partnership Taxation 1348 Module 38: Corporate Taxation 1366 Module 39: Other Taxation Topics 1401 BUSINESS ENVIRONMENT AND CONCEPTS Exam Content Overview 1427 Module 40: Corporate Governance, Internal Control, and Enterprise Risk Management 1434 Module 41: Information Technology 1455 Module 42: Economics, Strategy, and Globalization 1490 Module 43: Financial Risk Management and Capital Budgeting 1525 Module 44: Financial Management 1555 Module 45: Performance Measures 1585 Module 46: Cost Measurement 1605 Module 47: Planning, Control, and Analysis 1623 INDEX 1649 ...
