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Wiley CPA Exam Review 2008 Auditing and Attestation
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More About This Title Wiley CPA Exam Review 2008 Auditing and Attestation

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Completely revised for the new computerized CPA Exam

Published annually, this comprehensive, four-volume study guide for the Certified Public Accountants (CPA) Exam arms readers with detailed outlines and study guidelines, plus skill-building problems and solutions that help them to identify, focus, and master the specific topics that need the most work. Many of the practice questions are taken from previous exams, and care is taken to ensure that they cover all the information candidates need to pass the CPA Exam. Broken down into four volumes-Regulation, Auditing and Attestation, Financial Accounting and Reporting, and Business Environment and Concepts-these top CPA Exam review study guides worldwide provide:

More than 2,700 practice questionsComplete information on the new simulation questionsA unique modular structure that divides content into self-contained study modulesAICPA content requirements and three times as many examples as other study guides
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Ray Whittington, PhD, CPA, CMA, CIA, is the dean of the College of Commerce at DePaul University. Prior to joining the faculty at DePaul, Professor Whittington was the Director of Accountancy at San Diego State University. From 1989 through 1991, he was the Director of Auditing Research for the American Institute of Certified Public Accountants (AICPA), and he previously was on the audit staff of KPMG. He previously served as a member of the Auditing Standards Board of the AICPA and as a member of the Accounting and Review Services Committee and the Board of Regents of the Institute of Internal Auditors. Professor Whittington has published numerous textbooks, articles, monographs, and continuing education courses.

Patrick R. Delaney, deceased, was the dedicated author and editor of the Wiley CPA Exam Review books for twenty years. He was the Arthur Andersen LLP Alumni Professor of Accountancy and Department Chair at Northern Illinois University. He received his PhD in Accountancy from the University of Illinois. He had public accounting experience with Arthur Andersen LLP and was coauthor of GAAP: Interpretation and Application, also published by John Wiley & Sons, Inc. He served as Vice President and a member of the Illinois CPA Society’s Board of Directors, and was Chairman of its Accounting Principles Committee; was a past president of the Rockford Chapter, Institute of Management Accountants; and had served on numerous other professional committees. He was a member of the American Accounting Association, American Institute of Certified Public Accountants, and Institute of Management Accountants. Professor Delaney was published in The Accounting Review and was a recipient of the Illinois CPA Society’s Outstanding Educator Award, NIU’s Excellence in Teaching Award, and Lewis University’s Distinguished Alumnus Award. He was involved in NIU’s CPA Review Course as director and instructor.

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1. BEGINNING YOUR CPA REVIEW PROGRAM.

2. EXAMINATION GRADING.

3. THE SOLUTIONS APPROACH.

4. TAKING THE EXAMINATION.

5. AUDITING AND ATTESTATION MODULES.

Introduction.

Modules and Abbreviations:1

1 Engagement Planning.

2 Internal Control..

3 Evidence.

4 Reporting.

5 Audit Sampling.

6 Auditing with Technology.

Outlines of Professional Standards.

Statements on Standards for Attestation Engagements.

Statements on Auditing Standards.

Statements on Standards of the Public Company Accounting Oversight Board.

Government Auditing Standards.

Statements on Standards for Accounting and Review Services.

Information Technology Supplement.

APPENDIX A: AUDITING AND ATTESTATION SIMULATIONS.

APPENDIX B: AUDITING AND ATTESTATION SAMPLE EXAMINATION.

APPENDIX C: SAMPLE TESTLETS RELEASED BY THE AICPA.

APPENDIX D: 2007 RELEASED AICPA QUESTIONS.

INDEX.

1 As explained in Chapter 1, this book is organized into 6 modules (manageable study units).

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