Wiley CPA Exam Review 2013, Auditing and Attestation

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Overview

Everything today's CPA candidates need to pass the CPA Exam

Published annually, this Auditing and Attestation volume of the comprehensive four-volume paperback reviews all current AICPA content requirements in auditing and attestation. Many of the questions are taken directly from previous CPA exams. With 3,800 multiple-choice questions in all four volumes, these study guides provide all the information candidates need to master in order to pass the computerized Uniform CPA ...

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Overview

Everything today's CPA candidates need to pass the CPA Exam

Published annually, this Auditing and Attestation volume of the comprehensive four-volume paperback reviews all current AICPA content requirements in auditing and attestation. Many of the questions are taken directly from previous CPA exams. With 3,800 multiple-choice questions in all four volumes, 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
  • 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 2013 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.

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Product Details

  • ISBN-13: 9781118277201
  • Publisher: Wiley, John & Sons, Incorporated
  • Publication date: 11/28/2012
  • Edition description: New
  • Edition number: 10
  • Pages: 864
  • Product dimensions: 8.50 (w) x 10.80 (h) x 1.40 (d)

Meet the Author

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.

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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 14

Chapter 3: The Solutions Approach 15

Chapter 4: Taking the Examination 22

Chapter 5: Exam Content Overview 26

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 151

Module 4: Responding to Risk Assessment: Evidence Accumulation and Evaluation 234

Module 5—Version 1: Reporting (For students taking the exam before June 30, 2013) 316

Module 5—Version 2: Reporting (For students taking the exam after June 30, 2013) 388

Module 6: Accounting and Review Services 462

Module 7: Audit Sampling 497

Module 8: Auditing with Technology 531

Outlines of Professional Standards 546

Statements on Auditing Standards (For students taking the exam before June 30, 2013) 563

Clarified Statements on Auditing Standards (For students taking the exam after June 30, 2013) 652

Information Technology Supplement 753

APPENDICES

Appendix A: Auditing and Attestation Sample Examination 785

Appendix B: Sample Auditing and Attestation Testlet Released by the AICPA 811

Appendix C: 2012 Released AICPA Questions for Auditing and Attestation 818

INDEX 837

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