Wiley CPAexcel Exam Review 2014 Focus Notes: Auditing and Attestation

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 index.

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 RiskApplying 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 …