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Inhaltsverzeichnis Preface ix About the Author xi About the Contributors xi How To Use This Book 1 AUDITING AND ATTESTATION Module 1: Professional Responsibilities 11 Module 2: Engagement Planning, Obtaining an Understanding of the Client and Assessing Risks 29 Module 3: Understanding Internal Control and Assessing Control Risk 76 Module 4: Responding to Risk Assessment: Evidence Accumulation and Evaluation 121 Module 5: Reporting 175 Module 6: Accounting and Review Services 216 Module 7: Audit Sampling 230 Module 8: Auditing with Technology 248 FINANCIAL ACCOUNTING AND REPORTING Module 9: Basic Theory and Financial Reporting 263 Module 10: Inventory 364 Module 11: Fixed Assets 395 Module 12: Monetary Current Assets and Current Liabilities 429 Module 13: Present Value 467 Module 14: Deferred Taxes 543 Module 15: Stockholders' Equity 563 Module 16: Investments 599 Module 17: Statement of Cash Flows 627 Module 18: Business Combinations and Consolidations 649 Module 19: Derivative Instruments and Hedging Activities 677 Module 20: Miscellaneous 697 Module 21: Governmental (State and Local) Accounting 741 Module 22: Not-for-Profit Accounting 769 REGULATION PROFESSIONAL RESPONSIBILITIES AND BUSINESS LAW 789 Module 23: Professional and Legal Responsibilities 791 Module 24: Federal Securities Acts 811 Module 25: Business Structure 825 Module 26: Contracts 845 Module 27: Sales 863 Module 28: Commercial Paper 879 Module 29: Secured Transactions 897 Module 30: Bankruptcy 906 Module 31: Debtor-Creditor Relationships 918 Module 32: Agency 926 Module 33: Regulation of Business Employment, Environment, and Antitrust 934 Module 34: Property 945 FEDERAL TAXATION 959 Module 35: Individual Taxation 961 Module 36: Transactions in Property 1037 Module 37: Partnership Taxation 1059 Module 38: Corporate Taxation 1087 Module 39: Other Taxation Topics 1148 BUSINESS ENVIRONMENT AND CONCEPTS Module 40: Corporate Governance, Internal Control, and Enterprise Risk Management 1175 Module 41: Information Technology 1187 Module 42: Economics, Strategy, and Globalization 1217 Module 43: Financial Risk Management and Capital Budgeting 1240 Module 44: Financial Management 1260 Module 45: Performance Measures 1288 Module 46: Cost Measurement 1303 Module 47: Planning, Control, and Analysis 1319 APPENDICES Appendix A: Sample Examinations 1345 Auditing and Attestation 1345 Financial Accounting and Reporting 1374 Regulation 1406 Business Environment and Concepts 1431 Appendix B: Sample Testlet Released by the AICPA 1448 Auditing and Attestation 1448 Financial Accounting and Reporting 1454 Regulation 1463 Business Environment and Concepts 1470 Appendix C: 2013 Released AICPA Questions 1472 Auditing and Attestation 1472 Financial Accounting and Reporting 1491 Regulation 1510 Business Environment and Concepts 1526 ...
