Wiley Cpaexcel Exam Review 2015 Study Guide (January) - Auditing and Attestation

Informationen zum Autor 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. Klappentext "I wanted to say I bought just the four books by Wiley for each CPA section and took all 4 parts of the exam. I studied for about half a year, and I PASSED ALL 4 PARTS ON THE FIRST TRY!!! 95% REG, 88% FAR, 82% AUD, 81% BEC. I am very excited and happy that these books alone helped me pass!"-Gabriela Adriana Mandiuc, Boerne, TexasAll the information you need to master the computerized CPA exam!* The most effective system available to prepare for the CPA exam-proven for nearly forty years* Timely, up-to-the-minute coverage for the computerized exam. Contains all current AICPA content requirements in Auditing and Attestation* Unique modular format-helps you zero in on areas that need work, organize your study program, and concentrate your efforts* Comprehensive questions-over 3,800 multiple-choice questions and their solutions in the four volumes. Covers the new simulation-style problems. Includes over 280 simulations* Complete sample exam in Auditing and Attestation* Guidelines, pointers, and tips-show you how to build knowledge in a logical and reinforcing wayWiley CPAexcel Exam Review Study Guide January 2015 arms test-takers with detailed outlines, study guidelines, and skill-building problems to help candidates identify, focus on, and master the specific topics that need the most work.Other titles in the WILEY CPAexcel EXAM REVIEW STUDY GUIDE JANUARY 2015 FOUR-VOLUME SET:* Business Environment and Concepts* Financial Accounting and Reporting* RegulationSee inside for an array of Wiley CPAexcel Exam Review Products! Zusammenfassung "I wanted to say I bought just the four books by Wiley for each CPA section and took all 4 parts of the exam in May 2009. I studied for about half a year, and I PASSED ALL 4 PARTS ON THE FIRST TRY!!! 95% REG, 88% FAR, 82% AUD, 81% BEC. I am very excited and happy that these books alone helped me pass!"--Gabriela Adriana Mandiuc, Boerne, TexasAll the information you need to master the computerized CPA exam!* The most effective system available to prepare for the CPA exam--proven for nearly forty years* Timely, up-to-the-minute coverage for the computerized exam. Contains all current AICPA content requirements in Auditing and Attestation* Unique modular format--helps you zero in on areas that need work, organize your study program, and concentrate your efforts* Comprehensive questions--over 3,800 multiple-choice questions and their solutions in the four volumes. Covers the new simulation-style problems. Includes over 280 simulations* Complete sample exam in Auditing and Attestation* Guidelines, pointers, and tips--show you how to build knowledge in a logical and reinforcing wayWiley CPAexcel Exam Review Study Guide 2015 arms test-takers with detailed outlines, study guidelines, and skill-building problems to help candidates identify, focus on, and master the specific topics that need the most work. Inhaltsverzeichnis Preface viiAbout the Author ixAbout the Contributor ixINTRODUCTION 1Chapter 1: Beginning Your CPA Review Program 3Chapter 2: Examination Grading 17Chapter 3: Solutions Approach 19Chapter 4: Taking the Examination 27Chapter 5: Exam Content Overview 31AUDITING AND ATTESTATION 39Module 1: Professional Responsibilities 41Module 2: Engagement Planning, Obtaining an Understanding of the Client and Assessing Risks 99Module 3: Understanding Internal Control and Assessing Control Risk 161Module 4: Responding to Risk Assessment: Evidence Accumulation and Evaluation 229Module 5: Reporting 315Module 6: Accounting...

List of contents

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 453

Module 8: Auditing with Technology 493

Module 41: Information Technology (Supplement) 511

APPENDICES 543

Appendix A: Outlines of Professional Standards 545

Appendix B: Auditing and Attestation Sample Examination 675

Appendix C: Sample Auditing and Attestation Testlet Released by AICPA 703

Appendix D: 2014 Released AICPA Questions for Auditing and Attestation 709

INDEX 725

Product details

• Authors: O Ray Whittington, O. Ray Whittington, Ray Whittington
• Publisher: Wiley, John and Sons Ltd
• Languages: English
• Product format: Paperback / Softback
• Released: 20.01.2015
• EAN: 9781118917664
• ISBN: 978-1-118-91766-4
• No. of pages: 768
• Subjects: Social sciences, law, business > Business > Business administration; Rechnungswesen, Accounting, CPA (US-Wirtschaftsprüfer), CPA, CPA / Review