Description
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 2015 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 2015 Focus Notes provides a thorough review of all basic skills and concepts needed for the exam.
- Includes tips on identifying and interpreting annual reports, stock reports, and other published material to help with the research requirements of the new case study simulations
- Available in a handy, easy-to-carry, spiral bound reference manual
- Includes acronyms and mnemonics to help candidates learn and remember a variety of rules and checklists
In order to assist candidates in successfully performing exam simulations, Wiley CPAexcel Exam Review 2015 Focus Notes include references to authoritative literature, sample spreadsheets, and key concepts, tips and tools to facilitate research.
Chapter
Institute of Internal Auditors Code of Ethics
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
Evaluation of Misstatements
Consideration of Fraud in a Financial Statement Audit
Laws and Regulations—Responsibility to Detect and ReportI llegal Acts
Communication of Certain Information to Those Charged with Governance
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
Communication of Internal Control Related Matters to Those Charged with Governance
Effect of an Internal Audit Function
Module 4: Responding to Risk Assessment: Evidence Accumulation and Evaluation
Sufficient Appropriate Audit Evidence
Auditing Specific Accounts
Test of Balances Approach versus Test of Transactions Approach
Issues Related to Substantive Testing
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
Audits of Single Financial Statements, and Specific Elements, Accounts, or Items of Financial Statements
Accountant Association Other Than Audits
Summary Financial Statements and Selected Data
Financial Statements Prepared Using a Financial Reporting Framework Generally Accepted in Another Country
Other Reports—Auditing Standards Board
Application of Accounting Principles
Other Reports—Attestation Standards Based
Reporting on Pro Forma Financial Information
Management Discussion and Analysis
Service Organization Control (SOC) Reports
Reports on Processing of Transactions by Service Organizations (A SOC 1 Report)
Compliance Attestation Engagements
Compliance Auditing, Governmental Auditing, and the Single Audit Act
Summary of Relationship among GAAS, GAS, and SAA
Module 6: Accounting and Review Services
Accounting and Review Services
Financial Statement Reviews
Comparative Financial Statements
Types of Statistical Sampling
Module 8: 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
Wiley CPAexcel Exam Review 2015 Focus Notes
：Auditing and Attestation
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