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More About This Title Wiley CPA Exam Review 2013: Auditing and Attestation
English
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.
English
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
