Wiley CPA Examination Review Focus Notes: Auditing and Attestation 2011
This book uses acronyms and mnemonic devices to help candidates remember the accounting rules and checklists needed to pass the exam. It provides a thorough review of all basic skills and concepts need for the exam. The new computerized CPA exam includes one or two case study simulations in each section, approximately 20-40 minutes in length, that will require candidates to perform research activities, use common spreadsheet and word processing functions, and use a financial calculator or spreadsheet to perform financial calculations. In order to assist candidates in successfully performing these simulations, Wiley Focus Notes include references to authoritative literature, sample spreadsheets, and key concepts, tips and tools to facilitate research.
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accounting principles accounts payable accounts receivable AICPA Analytical procedures appropriate assessed level audit committee audit procedures audit risk balance sheet beginning balance carrying value client company’s compilation Compliance Confirm continued Control Activities Control and Focus control over financial departure from GAAP detection risk determine disclosed documents effect ending balance engagement letter Engagement Planning entity entity’s errors evaluate Evidence evidential matter factors Focus on Engagement Focus on Responding Focus on Understanding fraud GAAS identified illegal acts incorrect acceptance indicate Inquire of management internal auditors inventory invoices level of control management assertions management’s assertion material misstatement modified report Obtaining opinion paragraph PCAOB performed prior period programs reasonable assurance Recalculate recorded Responding to Risk responsibility Risk Assessment risk of incorrect sample scope limitation scope paragraph standards substantive procedures substantive testing tests of controls transactions Understanding Internal Control unqualified opinion verify year-end