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TABLE OF CONTENTS
Time Management for CPA Candidates
EXAMINATION GRADING AND GRADER ORIENTATION
33 other sections not shown
accepted accepted accounting principles accepted auditing standards accounting principles accounts receivable AICPA amount analytical procedures answer apply assertion assessing control risk audit procedures audit report audit risk Auditing Standards auditor auditor's report bank candidates cash receipts client consider contract control procedures corporation CPA exam creditor debt debtor December 31 detection risk determine disclosures document effect employee engagement letter entity essay questions evaluating examination EXAMPLE ﬁles Financial Statement Assertions ﬁnancial statements ﬁrm ﬁrst GAAP grading his/her independence internal control structure inventory liability limited material misstatement ments Module multiple choice questions NOTE objective questions obtain opinion outline overall partner partnership payable performed policies and procedures prepared presented problem professional purchase reasonable records responsibility Review s/he schedules signiﬁcant solutions approach speciﬁc Statute of Frauds substantive tests tests of controls tion transactions