The #1 CPA exam review self–study leader The CPA exam review self–study program more CPA candidates trust to prepare for the CPA exam and pass it, Wiley CPA Exam Review 40th Edition contains more than 4,200 multiple–choice questions and includes complete information on the Task Based Simulations. Published annually, this comprehensive two–volume paperback set provides all the information candidates need in order topass the Uniform CPA Examination format. Features multiple–choice questions, AICPA Task Based Simulations, and written communication questions, all based on the CBT–e format Covers all requirements and divides the exam into 47 self–contained modules for flexible study Offers nearly three times as many examples as other CPA exam study guides Other titles by Whittington: Wiley CPA Exam Review 2013 With timely and up–to–the–minute coverage, Wiley CPA Exam Review 40th Edition covers all requirements for the CPA Exam, giving the candidate maximum flexibility in planning their course of study, and success. INDICE: Preface ix About the Author xi About the Contributors xi How To Use This Book 1 AUDITING AND ATTESTATION Module 1: Professional Responsibilities 11 Module 2: Engagement Planning, Obtaining an Understanding of the Client and Assessing Risks 29 Module 3: Understanding Internal Control and Assessing Control Risk 76 Module 4: Responding to Risk Assessment: Evidence Accumulation and Evaluation 121 Module 5: Reporting 175 Module 6: Accounting and Review Services 216 Module 7: Audit Sampling 230 Module 8: Auditing with Technology 248 FINANCIAL ACCOUNTING AND REPORTING Module 9: Basic Theory and Financial Reporting 263 Module 10: Inventory 364 Module 11: Fixed Assets 395 Module 12: Monetary Current Assets and Current Liabilities 429 Module 13: Present Value 467 Module 14: Deferred Taxes 543 Module 15: Stockholders’ Equity 563 Module 16: Investments 599 Module 17: Statement of Cash Flows 627 Module 18: Business Combinations and Consolidations 649 Module 19: Derivative Instruments and Hedging Activities 677 Module 20: Miscellaneous 697 Module 21: Governmental (State and Local) Accounting 741 Module 22: Not–for–Profit Accounting 769 REGULATION PROFESSIONAL RESPONSIBILITIES AND BUSINESS LAW 789 Module 23: Professional and Legal Responsibilities 791 Module 24: Federal Securities Acts 811 Module 25: Business Structure 825 Module 26: Contracts 845 Module 27: Sales 863 Module 28: Commercial Paper 879 Module 29: Secured Transactions 897 Module 30: Bankruptcy 906 Module 31: Debtor–Creditor Relationships 918 Module 32: Agency 926 Module 33: Regulation of Business Employment, Environment, and Antitrust 934 Module 34: Property 945 FEDERAL TAXATION 959 Module 35: Individual Taxation 961 Module 36: Transactions in Property 1037 Module 37: Partnership Taxation 1059 Module 38: Corporate Taxation 1087 Module 39: Other Taxation Topics 1148 BUSINESS ENVIRONMENT AND CONCEPTS Module 40: Corporate Governance, Internal Control, and Enterprise Risk Management 1175 Module 41: Information Technology 1187 Module 42: Economics, Strategy, and Globalization 1217 Module 43: Financial Risk Management and Capital Budgeting 1240 Module 44: Financial Management 1260 Module 45: Performance Measures 1288 Module 46: Cost Measurement 1303 Module 47: Planning, Control, and Analysis 1319 APPENDICES Appendix A: Sample Examinations 1345 Auditing and Attestation 1345 Financial Accounting and Reporting 1374 Regulation 1406 Business Environment and Concepts 1431 Appendix B: Sample Testlet Released by the AICPA 1448 Auditing and Attestation 1448 Financial Accounting and Reporting 1454 Regulation 1463 Business Environment and Concepts 1470 Appendix C: 2013 Released AICPA Questions 1472 Auditing and Attestation 1472 Financial Accounting and Reporting 1491 Regulation 1510 Business Environment and Concepts 1526
- ISBN: 978-1-118-58386-9
- Editorial: John Wiley & Sons
- Encuadernacion: Rústica
- Páginas: 1540
- Fecha Publicación: 13/08/2013
- Nº Volúmenes: 1
- Idioma: Inglés