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Wiley, 2015. — 715 p. — ISBN 1118917669, 9781118917664
The objective of this work is to provide you with the knowledge to pass the Auditing and Attestation portion of the Uniform CertifiedThe most effective system available to prepare for the CPA exam—proven for nearly forty yearsTimely, up-to-the-minute coverage for the computerized exam. Contains all current AICPA content requirements in Auditing and AttestationUnique modular format—helps you zero in on areas that need work, organize your study program, and concentrate your effortsComprehensive questions—over 3,800 multiple-choice questions and their solutions in the four volumes. Covers the new simulation-style problems. Includes over 280 simulationsComplete sample exam in Auditing and AttestationGuidelines, pointers, and tips—show you how to build knowledge in a logical and reinforcing wayWiley CPAexcel Exam Review Study Guide January 2015 arms test-takers with detailed outlines, study guidelines, and skill-building problems to help candidates identify, focus on, and master the specific topics that need the most work.About the AuthorO. 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.
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ffirs.indd 2 10/13/2014 12:37:36 PM 2015 Wiley C PAexc e l ® EXAM REVIEW STUDY GUIDE JANUARY 2015 ffirs.indd 1 10/13/2014 12:37:36 PM ffirs.indd 2 10/13/2014 12:37:36 PM 2015 Wiley CPAexcel ® EXAM REVIEW STUDY GUIDE JANUARY 2015 AUDITING AND ATTESTATION O. Ray Whittington, CPA, PhD ffirs.indd 3 10/13/2014 12:37:36 PM Cover Design: John Wiley & Sons, Inc. Cover image: © iStockphoto/turtleteeth The following items, copyright © by the American Institute of Certified Public Accountants, Inc., are reprinted with permission: 1. Material from Uniform CPA Examination Questions and Answers, 1978 through 2014. 2. Information for Uniform CPA Examination Candidates, Board of Examiners, 2013. Material from the Certified Internal Auditor Examination, Copyright © 1994 through 1997 by the Institute of Internal Auditors, Inc., are reprinted and/or adapted with permission. Material from the Certified Management Accountant Examinations, Copyright © 1993 through 1997 by the Institute of Certified Management Accountants, are reprinted and/or adapted with permission. Material adapted, with permission, from Writing for Accountants, Aletha Hendrickson, South-Western Publishing Co., 1993. Copyright © 2015 by John Wiley & Sons, Inc. All rights reserved. Published by John Wiley & Sons, Inc., Hoboken, New Jersey. Published simultaneously in Canada. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate percopy fee to the Copyright Clearance Center, 222 Rosewood Drive, Danvers, MA 01923, 978-750-8400, fax 978-646-8600, or on the Web at www.copyright.com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030, 201-748-6011, fax 201-748-6008, or online at http://www.wiley.com/go/ permissions. Limit