Wiley CPAexcel Exam Review 2019 Focus Notes
Auditing and Attestation

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Language: Anglais
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288 p. · 15.7x21.3 cm · Spiral

Reinforce key concepts for the AUD section of the CPA Exam with the easy-to-read and carry spiral-bound Wiley CPAexcel Exam Review 2019 Focus Notes: Auditing and Attestation. Learn acronyms and mnemonic devices to help you remember accounting rules, checklists and more.

Let the Wiley CPAexcel Exam Review 2019 Focus Notes: Auditing and Attestation help you memorize formulas, concepts, acronyms and more.

  • Updated for the 2019 CPA Exam
  • Drill yourself on key steps in performing needed financial calculations or tasks
  • Learn important strategies for taking the exam more quickly and accurately
  • Solve exam questions and reinforce material being studied with a simplified, focused approach
  • Memorize a variety of rules and checklists with our acronyms and mnemonics
  • Available in an easy-to-carry, spiral bound print format

Preface

Professional Responsibilities
Financial Statements, an Audit, and Audited Financial Statements
Code of Professional Conduct
Conceptual Frameworks
Independence Rule
Integrity and Objectivity—Members in Business
Responsibilities to Clients
Other Responsibilities and Practices
Quality Control
Tax Preparer
Standards for Consulting Services
GAO—GAGAS Ethical Principles
Department of Labor Independence Requirements for Employee Benefit Plans

Assessing Risk and Developing a Planned Response
Financial Statement Assertions
Audit Risk (AR)
Relationship of Control Risk to Tests of Controls, Detection Risk, and Substantive Procedures
Further Reducing the Assessed Level of Control Risk
Documentation of Internal Control
Accounting Cycles
Other Considerations

Performing Further Procedures and Obtaining Evidence
Sufficient Appropriate Audit Evidence
Basic Types of Audit Procedures
Issues Related to Substantive Testing
Audit Documentation

Auditing Specific Accounts
Using Management Assertions to Develop Audit Programs
Test of Balances Approach versus Test of Transactions Approach
Auditing Accounts

Audit Sampling
Sampling Risk
Types of Statistical Sampling
Attribute Sampling
Variables Sampling
Probability Proportional to Size (PPS) Sampling

Auditing with Technology
Responsibilities in an Information Technology Environment
Controls in an IT Environment
Auditing through the Computer
Testing General Control Activities
Testing Application Control Activities
Auditing with the Computer

Audit Reports
Audit Reports
Standard Report
Group Financial Statement Audit Reports
Unmodified Opinion with Emphasis-of-Matter Paragraphs
Unmodified Opinions with Other-Matter Paragraphs

Other Professional Services
Reporting on Internal Control in an Integrated Audit
PCAOB Reporting on Whether Material Weaknesses Still Exist
Employee Benefit Plans
Attestation Engagements—General
Attestation Standards
Financial Forecasts and Projections
Pro Forma Financial Information
Management Discussion and Analysis
Compliance Attestation Engagements
Index

The Uniform CPA Examination (Exam) protects the public interest by helping to ensure that only qualified individuals become licensed as U.S. Certified Public Accountants (CPAs). Individuals seeking to qualify as CPAs are required to pass the Exam.