Full Description
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.
Contents
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
