Wiley CPA Examination Review, Problems and Solutions
Offers selected problems from all four examination sections
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accepted accepted accounting principles accounting principles accounts payable accounts receivable agreement amount analytical procedures assessing control risk assets audit risk auditing procedures auditor auditor’s report balance sheet bank bankruptcy beneﬁciary beneﬁts cash client conﬁrmation contract corporation correct cost creditor debt debtor December 31 deﬁciencies depreciation determine disclosure documents effect employees engagement letter entity entity’s expense ﬁle ﬁled ﬁling ﬁnancial statements ﬁrst fraud GAAP gross proﬁt identiﬁed identify included income statement incorrect internal control inventory invoices liability LIFO loss management’s material misstatement ment method mortgage MULTIPLE-CHOICE net realizable value Objective Answer Sheet ofﬁcers operations partner partnership party payable payment payroll performed principal prior Problem qualiﬁed recorded requirement revenue sample security interest signiﬁcant sold speciﬁc standards Statute of Frauds substantive tests swer tests of controls tion transactions trust unqualiﬁed opinion year’s Yes Yes