Wiley CPA Exam Review 2012, Auditing and Attestation, 9th Edition by O. Ray Whittington, Patrick R. Delaney

Wiley CPA Exam Review 2012, Auditing and Attestation, 9th Edition by O. Ray Whittington, Patrick R. Delaney
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Wiley CPA Exam Review 2012, Auditing and Attestation, 9th Edition

by O. Ray Whittington, Patrick R. Delaney

Wiley E-book November 2011



BUSINESS & MANAGEMENT / ACCOUNTING / CPA / REVIEW /



Everything today's CPA candidates need to pass the CPA Exam Published annually, this comprehensive four-volume paperback reviews all four parts of the CPA exam. Many of the questions are taken directly from previous CPA exams. With 3,800 multiple-choice questions, these study guides provide all the information candidates need to master in order to pass the computerized Uniform CPA Examination. Its unique modular format helps you zero in on those areas that need more attention and organize your study program.

Complete sample exam

The most effective system available to prepare for the CPA exam!proven for over thirty years Timely!up-to-the-minute coverage for the computerized exam

Contains all current AICPA content requirements in auditing and attestation; business environment and concepts; financial accounting and reporting; and regulation

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 four volumes

Guidelines, pointers, and tips!show how to build knowledge in a logical and reinforcing way Other titles by Whittington: Audit Sampling: An Introduction, Fifth Edition

Wiley CPA Exam Review 2012 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.



TABLE OF CONTENTS:

Preface vii About the Authors ix

About the Contributor ix

INTRODUCTION

Chapter 1: Beginning Your CPA Review Program 3

Chapter 2: Examination Grading 15

Chapter 3: The Solutions Approach 16

Chapter 4: Taking the Examination 23

Chapter 5: Exam Content Overview 27

AUDITING AND ATTESTATION

Module 1: Professional Responsibilities 49

Module 2: Engagement Planning, Obtaining an Understanding of the Client and Assessing Risks 93

Module 3: Understanding Internal Control and Assessing Control Risk 152

Module 4: Responding to Risk Assessment: Evidence Accumulation and Evaluation 235

Module 5: Reporting 316

Module 6: Accounting and Review Services 386

Module 7: Audit Sampling 421

Module 8: Auditing with Technology 455

Outlines of Professional Standards 471

Information Technology Supplement 587

APPENDICES

Appendix A: Auditing and Attestation Sample Examination 617

Appendix B: Sample Auditing and Attestation Testlet Released by the AICPA 643

Appendix C: 2011 Released AICPA Questions for Auditing and Attestation 650

INDEX 671







AUTHOR INFORMATION:

O. Ray Whittington, CPA, PhD, CMA, CIA, is Dean of the College of Commerce and Kellstadt Graduate School of Business at DePaul University. He is also the coauthor of Audit Sampling: An Introduction, Fifth Edition, available from Wiley.

Patrick R. Delaney, CPA, PhD, was the Arthur Andersen LLP Alumni Professor of Accountancy at Northern Illinois University and the author of bestselling books, audios, and software in the Wiley CPA Exam Review System.