Wiley CPA Exam Review 2011, Auditing and AttestationEverything today's CPA candidates need to pass the CPA Exam Published annually, this comprehensive four-volume paperback reviews all four parts of the CPA exam. Many of the questions are taken directly from previous CPA exams. With 3,800 multiple-choice questions, these study guides provide all the information candidates need to master in order to pass the computerized Uniform CPA Examination.
Wiley CPA Exam Review 2011 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. |
Contents
BEGINNING YOUR CPA REVIEW PROGRAM | 1 |
EXAMINATION GRADING | 15 |
TAKING THE EXAMINATION | 25 |
Understanding Internal Control and Assessing Control Risk IC | 148 |
Reporting REPT | 315 |
Accounting and Review Services AARS | 385 |
Audit Sampling AUDS | 422 |
Auditing with Technology ATEC | 455 |
Common terms and phrases
accepted accounting accounts receivable acts additional allow amount Answer application appropriate assertion assessment assurance attest audit Auditing Standards auditor balance bank basis cash checks circumstances client communication comparative compilation complete compliance concerning confirmation consider control risk correct designed detect determine differences disclosures documents effectiveness employees engagement entity entity’s estimates evaluate evidence examination example existence expected financial statements firm fraud Help identify incorrect increase independent indicate individual internal control inventory involved issued limited material misstatement matter ments NOTE objectives obtain operating opinion ordinarily outline overall paragraph parties performed period planning prepared presented prior procedures professional purchase qualified questions reasonable recorded referred requirement responsibility risk sample scope selected significant Simulation specific standards substantive tests tion transactions understanding