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Wiley CPAexcel Exam Review 2014 Focus Notes : Auditing and Attestation

By: Wiley.
Material type: TextTextSeries: eBooks on Demand.Publisher: Somerset : Wiley, 2013Edition: 9th ed.Description: 1 online resource (280 p.).ISBN: 9781118854228.Subject(s): Accounting -- Examinations -- Study guides | Accounting -- Examinations, questions, etc | Auditing -- Examinations -- Study guidesGenre/Form: Electronic books.Additional physical formats: Print version:: Wiley CPAexcel Exam Review 2014 Focus Notes : Auditing and AttestationDDC classification: 657.386 Online resources: Click here to view this ebook.
Contents:
""Wiley CPAexcel® Exam Review 2014 Focus Notes: Auditing and Attestation""; ""Copyright""; ""Contents""; ""Preface""; ""About the Author""; ""About the Contributor""; ""Module 1: Professional Responsibilities""; ""Code of Professional Responsibilities""; ""AICPA""; ""GAO Code of Ethics""; ""Institute of Internal Auditors Code of Ethics""; ""Sarbanes-Oxley Act""; ""International Ethics Standards""; ""Department of Labor Independence Requirements for Employee Benefit Plans""; ""International Auditing and Assurance Standards""
""Module 2: Engagement Planning, Obtaining an Understanding, and Assessing Risks""""Financial Statement Assertions""; ""Audit Risk (AR)""; ""Components of Audit Risk""; ""Applying Audit Risk Model""; ""Materiality""; ""Evaluation of Misstatements""; ""Consideration of Fraud in a Financial Statement Audit""; ""Laws and Regulations�Responsibility to Detect and Report Illegal Acts""; ""Planning Considerations""; ""Quality Control""; ""Quality Control Elements""; ""Module 3: Understanding Internal Control and Assessing Control Risk""; ""Consideration of Internal Control""
""Components of Internal Control""""Relationship of Control Risk to Tests of Controls, Detection Risk, and Substantives Procedures""; ""Accounting Cycles""; ""Communication of Internal Control Related Matters to Those Charged with Governance""; ""Communication of Certain Additional Information to Those Charged with Governance""; ""Effect of an Internal Audit Function""; ""Reports on Processing of Transactions by Service Organizations""; ""Module 4: Responding to Risk Assessment: Evidence Accumulation and Evaluation""; ""Sufficient Appropriate Audit Evidence""; ""Analytical Procedures""
""Auditing Specific Accounts""""Test of Balances Approach versus Test of Transactions Approach""; ""Issues Related to Substantive Testing""; ""Module 5: Reporting""; ""Audit Reports""; ""Standard Report�Unmodified Opinion, Nonpublic Company""; ""Standard Report, Unqualified Opinion, Public Company (PCAOB)""; ""Audit Reports�Organization of Focus Notes on Financial Statement Audits""; ""Unmodified Opinion with Emphasis-of-Matter Paragraphs""; ""Substantial Doubt about Ability to Continue as a Going Concern""; ""Inconsistency in Application of GAAP""
""Uncertainties (Emphasis-of-Matter Paragraph Is at Auditor�s Discretion, or Auditor May Issue a Disclaimer for Multiple Uncertainties)""""Other Circumstances at Discretion of Auditor""; ""Group Financial Statements""; ""Modified Opinions�Two Circumstances""; ""Inability to Obtain Sufficient Appropriate Audit Evidence (Scope Limitations)""; ""Unmodified Opinions with Other-Matter Paragraphs""; ""Comparative Financial Statements""; ""Supplementary Information in Relation to the Financial Statements as a Whole""; ""Alerts as to Intended Use""
""Additional Circumstances Involving Other-Matter Paragraphs""
Summary: All the information you need to pass the CPA exam on your own Updated annually with the latest AICPA content guidelines, Wiley CPAexcel Exam Review 2014 Focus Notes provides a review of all the basic skills and concepts tested on the CPA exam and teaches important strategies to take the exam faster and more accurately. Filled with acronyms and mnemonic devices to help candidates remember the accounting rules and checklists needed to pass the exam, Wiley CPAexcel Exam Review 2014 Focus Notes provides a thorough review of all basic skills and concepts needed for the exam. Includes tips on ide
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""Wiley CPAexcel® Exam Review 2014 Focus Notes: Auditing and Attestation""; ""Copyright""; ""Contents""; ""Preface""; ""About the Author""; ""About the Contributor""; ""Module 1: Professional Responsibilities""; ""Code of Professional Responsibilities""; ""AICPA""; ""GAO Code of Ethics""; ""Institute of Internal Auditors Code of Ethics""; ""Sarbanes-Oxley Act""; ""International Ethics Standards""; ""Department of Labor Independence Requirements for Employee Benefit Plans""; ""International Auditing and Assurance Standards""

""Module 2: Engagement Planning, Obtaining an Understanding, and Assessing Risks""""Financial Statement Assertions""; ""Audit Risk (AR)""; ""Components of Audit Risk""; ""Applying Audit Risk Model""; ""Materiality""; ""Evaluation of Misstatements""; ""Consideration of Fraud in a Financial Statement Audit""; ""Laws and Regulations�Responsibility to Detect and Report Illegal Acts""; ""Planning Considerations""; ""Quality Control""; ""Quality Control Elements""; ""Module 3: Understanding Internal Control and Assessing Control Risk""; ""Consideration of Internal Control""

""Components of Internal Control""""Relationship of Control Risk to Tests of Controls, Detection Risk, and Substantives Procedures""; ""Accounting Cycles""; ""Communication of Internal Control Related Matters to Those Charged with Governance""; ""Communication of Certain Additional Information to Those Charged with Governance""; ""Effect of an Internal Audit Function""; ""Reports on Processing of Transactions by Service Organizations""; ""Module 4: Responding to Risk Assessment: Evidence Accumulation and Evaluation""; ""Sufficient Appropriate Audit Evidence""; ""Analytical Procedures""

""Auditing Specific Accounts""""Test of Balances Approach versus Test of Transactions Approach""; ""Issues Related to Substantive Testing""; ""Module 5: Reporting""; ""Audit Reports""; ""Standard Report�Unmodified Opinion, Nonpublic Company""; ""Standard Report, Unqualified Opinion, Public Company (PCAOB)""; ""Audit Reports�Organization of Focus Notes on Financial Statement Audits""; ""Unmodified Opinion with Emphasis-of-Matter Paragraphs""; ""Substantial Doubt about Ability to Continue as a Going Concern""; ""Inconsistency in Application of GAAP""

""Uncertainties (Emphasis-of-Matter Paragraph Is at Auditor�s Discretion, or Auditor May Issue a Disclaimer for Multiple Uncertainties)""""Other Circumstances at Discretion of Auditor""; ""Group Financial Statements""; ""Modified Opinions�Two Circumstances""; ""Inability to Obtain Sufficient Appropriate Audit Evidence (Scope Limitations)""; ""Unmodified Opinions with Other-Matter Paragraphs""; ""Comparative Financial Statements""; ""Supplementary Information in Relation to the Financial Statements as a Whole""; ""Alerts as to Intended Use""

""Additional Circumstances Involving Other-Matter Paragraphs""

All the information you need to pass the CPA exam on your own Updated annually with the latest AICPA content guidelines, Wiley CPAexcel Exam Review 2014 Focus Notes provides a review of all the basic skills and concepts tested on the CPA exam and teaches important strategies to take the exam faster and more accurately. Filled with acronyms and mnemonic devices to help candidates remember the accounting rules and checklists needed to pass the exam, Wiley CPAexcel Exam Review 2014 Focus Notes provides a thorough review of all basic skills and concepts needed for the exam. Includes tips on ide

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