Wiley CPAexcel Exam Review 2016 Study Guide January

Auditing and Attestation
15. Auflage 2016
ISBN: 978-1-119-11996-8
Verlag: John Wiley & Sons Inc

Buch, Englisch, 744 Seiten, Format (B × H): 339 mm x 224 mm, Gewicht: 1352 g

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.

Autoren/Hrsg.

Whittington, O. Ray

Fachgebiete

• Rechtswissenschaften Steuerrecht Steuerberatung und Wirtschaftsprüfung
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Controlling, Wirtschaftsprüfung, Revision

Inhaltsverzeichnis

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

Über Autor(innen)

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.