The one–stop resource reinforcing concepts for the computerized CPA Exam in an easy–to–read–and–carry spinal bound format Wiley CPA Exam Review Focus Notes: Auditing and Attestation, 2013 reinforces key concepts for the computerized CPA Exam in an easy–to–read–and–carry spinal bound format. It provides a review of all the basic skills and concepts tested on the CPA exam, teaching important strategies to take the exam faster and more accurately. Covers auditing procedures, auditing standards generally accepted in the United States, and other standards related to attest engagements Includes tips on identifying and interpreting annual reports, stock reports, and other published material to help with the research requirements of the new case study simulations Offers a handy, easy–to–carry, spiral bound reference manual Provides a simplified and focused approach to solve exam questions and reinforce material being studied Includes acronyms and mnemonics to help candidates learn and remember a variety of rules and checklists Wiley CPA Exam Review Focus Notes: Auditing and Attestation, 2013 is designed to provide pertinent knowledge in formats that are easy to understand and remember. INDICE: Preface vii About the Author ix Professional Responsibilities 1 Engagement Planning, Obtaining an Understanding, and Assessing Risks 23 Understanding Internal Control and Assessing Control Risk 49 Responding to Risk Assessment: Evidence Accumulation and Evaluation 96 Reporting 163 Accounting and Review Services 222 Audit Sampling 238 Auditing with Technology 254 Index 262
- ISBN: 978-1-118-41057-8
- Editorial: John Wiley & Sons
- Encuadernacion: Rústica
- Páginas: 288
- Fecha Publicación: 12/02/2013
- Nº Volúmenes: 1
- Idioma: Inglés