Wiley CPA Exam Review Focus Notes 2012

by Whittington, Ray, Ph.D.; Pany, Kurt, Ph.D. (CON)

• ISBN13: 9781118121313
• ISBN10: 1118121317
• Edition: 7th
• Format: Paperback
• Copyright: 2011-12-19
• Publisher: John Wiley & Sons Inc

Summary

The one-stop resource reinforcing concepts for the new computerized CPA Exam in an easy-to-read-and-carry spinal bound format Wiley CPA Exam Review Focus Notes: Auditing and Attestation, 2012 reinforces key concepts for the new computerized CPA Exam in an easy-to-read-and-carry spinal bound format. It provides a review of all the basic skills and concepts tested on the CPA exam, teaching important strategies to take the exam faster and more accurately. Includes tips on identifying and interpreting annual reports, stock reports, and other published material to help with the research requirements of the new case study simulations Offers a handy, easy-to-carry, spiral bound reference manual Provides a simplified and focused approach to solve exam questions and reinforce material being studied Includes acronyms and mnemonics to help candidates learn and remember a variety of rules and checklists Covering auditing procedures, auditing standards generally accepted in the United States, and other standards related to attest engagements, Wiley CPA Exam Review Focus Notes: Auditing and Attestation, 2012 is designed to provide pertinent knowledge in formats that are easy to understand and remember.

Table of Contents

Preface vii

About the Author ix

Professional Responsibilities 1

Engagement Planning, Obtaining an Understanding, and Assessing Risks 24

Understanding Internal Control and Assessing Control Risk 51

Responding to Risk Assessment: Evidence Accumulation and Evaluation 98

Reporting 165

Accounting and Review Services 228

Audit Sampling 244

Auditing with Technology 263

Index 271