Wiley CPA Examination Review, Outlines and Study Guides

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Wiley, Jun 15, 2004 - Study Aids - 1184 pages
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This Thirty-First Edition is completely revised to give you a clear advantage on the new computerized CPA exam.
For thirty years, Wiley has been the number one choice of CPA candidates worldwide. Each year, over 60,000 professionals take the CPA exam and look to Wiley CPA Exam Review to help them review and prepare. Published annually, this comprehensive two-volume set thoroughly reviews all four sections of the CPA exam. The unique modular structure divides studying into forty-four self-contained modules for flexibility and allows CPA candidates to zero in on areas that need work and to concentrate their study program.
Volume 1 contains all study guides and outlines, while Volume 2 contains all problems and solution. With over 2,700 multiple-choice questions and 150 practice problems and essay questions, these study guides provide all the information necessary for candidates to pass the uniform CPA exam. It includes AICPA content requirements and offers three times as many examples as other CPA study guides.
O. Ray Whittington, PhD, CPA, CMA, CIA (Chicago, IL), is the Ledger Quill Director of the School of Accountancy at DePaul University. Patrick R. Delaney, PhD, CPA, was the department chair at Northern Illinois University. He spent nearly three decades as a respected colleague of John Wiley & Sons and author of the Wiley CPA Exam Review, and coauthored Wiley GAAP: Interpretation and Application of Generally Accepted Accounting Principles.

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Contents

Outlines of Professional Standards
37
Introduction
38
Professional Standards
47
66
51
Module 1Engagement Planning ENPL
53
Module 2Internal Control IC
66
Module 3Evidence EVID
98
Study Program for Evidence Module 98 C Other Specific Evidence Topics
110
A EvidenceGeneral 99 D Completing the Audit
125
Study Program for Audit Sampling Module 164 C Sampling in Substantive Tests
168
FINANCIAL ACCOUNTING AND REPORTING
294
REGULATION
671
Copyright

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About the author (2004)

Ray Whittington, PhD, CPA, CMA, CIA, is the Ledger & Quill Director of the School of Accountancy at DePaul University. Prior to joining the faculty at DePaul, Professor Whittington was the Director of Accountancy at San Diego State University. From 1989 through 1991, he was the Director of Auditing Research for the American Institute of Certified Public Accountants (AICPA), and he previously was on the audit staff of KPMG. He was a member of the Auditing Standards Board of the AICPA and has previously served as a member of the Accounting and Review Services Committee and the Board of Regents of the Institute of Internal Auditors. Professor Whittington has published numerous textbooks, articles, monographs, and continuing education courses.

Patrick R. Delaney was the Arthur Andersen LLP Alumni Professor of Accountancy and Department Chair at Northern Illinois University. He received his PhD in Accountancy from the University of Illinois. He had public accounting experience with Arthur Andersen LLP and was coauthor of GAAP: Interpretation and Application, also published by John Wiley & Sons, Inc. He served as Vice President and a member of the Illinois CPA Society’s Board of Directors, and was Chairman of its Accounting Principles Committee; was a past president of the Rockford Chapter, Institute of Management Accountants; and had served on numerous other professional committees; and has made many presentations to professional groups. He was a member of the American Accounting Association, American Institute of Certified Public Accountants, and Institute of Management Accountants. Professor Delaney was published in The Accounting Review and was a recipient of the Illinois CPA Society’s Outstanding Educator Award, NIU’s Excellence-in-Teaching Award, and Lewis University’s Distinguished Alumnus Award. He was involved in NIU’s CPA Review Course as director and instructor.

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