Wiley CPA Exam Review 2013: Auditing and Attestation

Everything today's CPA candidates need to pass the CPA Exam Published annually, this Auditing and Attestation volume of the comprehensive four-volume paperback reviews all current AICPA content requirements in auditing and attestation. Many of the questions are taken directly from previous CPA exams. With 3,800 multiple-choice questions in all four volumes, these study guides provide all the information candidates need to master in order to pass the computerized Uniform CPA Examination. Its unique modular format helps you zero in on those areas that need more attention and organize your study program. Complete sample exam The most effective system available to prepare for the CPA exam-proven for over thirty years Timely-up-to-the-minute coverage for the computerized exam Contains all current AICPA content requirements in auditing and attestation Unique modular format-helps candidates zero in on areas that need work, organize their study program, and concentrate their efforts Comprehensive questions-over 3,800 multiple-choice questions and their solutions in the four volumes Guidelines, pointers, and tips-show how to build knowledge in a logical and reinforcing way Other titles by Whittington: Audit Sampling: An Introduction, Fifth Edition Wiley CPA Exam Review 2013 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.

Table of Contents:
Preface vii About the Authors ix About the Contributor ix INTRODUCTION Chapter 1: Beginning Your CPA Review Program 3 Chapter 2: Examination Grading 14 Chapter 3: The Solutions Approach 15 Chapter 4: Taking the Examination 22 Chapter 5: Exam Content Overview 26 AUDITING AND ATTESTATION Module 1: Professional Responsibilities 49 Module 2: Engagement Planning, Obtaining an Understanding of the Client and Assessing Risks 93 Module 3: Understanding Internal Control and Assessing Control Risk 151 Module 4: Responding to Risk Assessment: Evidence Accumulation and Evaluation 234 Module 5--Version 1: Reporting (For students taking the exam before June 30, 2013) 316 Module 5--Version 2: Reporting (For students taking the exam after June 30, 2013) 388 Module 6: Accounting and Review Services 462 Module 7: Audit Sampling 497 Module 8: Auditing with Technology 531 Outlines of Professional Standards 546 Statements on Auditing Standards (For students taking the exam before June 30, 2013) 563 Clarified Statements on Auditing Standards (For students taking the exam after June 30, 2013) 652 Information Technology Supplement 753 APPENDICES Appendix A: Auditing and Attestation Sample Examination 785 Appendix B: Sample Auditing and Attestation Testlet Released by the AICPA 811 Appendix C: 2012 Released AICPA Questions for Auditing and Attestation 818 INDEX 837

About the Author :
O. RAY WHITTINGTON, CPA, PhD, CMA, CIA, is Dean of the Driehaus College of Business and Kellstadt Graduate School of Business at DePaul University. Ray is a former member of the AICPA Auditing Standards Board and the AICPA Accounting and Review Services Committee. He is also the coauthor of Audit Sampling: An Introduction, Fifth Edition, available from Wiley.