Auditing and attestation

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Bibliographic Information

Auditing and attestation

O. Ray Whittington

（Wiley CPAexcel exam review : study guide）

Wiley, c2014-

  • 2014 : pbk
  • 2015, Jan. : pbk
  • 2015, July : pbk
  • 2016, Jan. : pbk
  • 2017, Apr
  • 2018 : [pbk.]
  • 2019 : [pbk.]
  • 2020 : [pbk.]

Available at  / 6 libraries

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Description based on: [v.] 2014

2017-: [by] Donald E. Tidrick, Robert A. Prentice

Includes index

Description and Table of Contents

Volume

2014 : pbk ISBN 9781118734216

Description

Everything today's CPA candidates need to pass the CPA Exam Published annually, this Auditing and Attestation volume of the comprehensive four-volume paperback reviews all current AICPA content requirements in auditing and attestation. Many of the questions are taken directly from previous CPA exams. With 2,800 multiple-choice questions in all four volumes, these study guides provide all the information candidates need to master in order to pass the computerized Uniform CPA Examination. Its unique modular format helps you zero in on those areas that need more attention and organize your study program. Complete sample exam The most effective system available to prepare for the CPA exam--proven for over thirty years Timely--up-to-the-minute coverage for the computerized exam Contains all current AICPA content requirements in auditing and attestation Unique modular format--helps candidates zero in on areas that need work, organize their study program, and concentrate their efforts Comprehensive questions--over 2,800 multiple-choice questions and their solutions in the four volumes Guidelines, pointers, and tips--show how to build knowledge in a logical and reinforcing way Other titles by Whittington: Audit Sampling: An Introduction, Fifth Edition Wiley CPA Exam Review 2014 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.

Table of Contents

Preface vii About the Author ix About the Contributor ix INTRODUCTION Chapter 1: Beginning Your CPA Review Program 3 Chapter 2: Examination Grading 17 Chapter 3: Solutions Approach 19 Chapter 4: Taking the Examination 27 Chapter 5: Exam Content Overview 31 AUDITING AND ATTESTATION Module 1: Professional Responsibilities 51 Module 2: Engagement Planning, Obtaining an Understanding of the Client and Assessing Risks 101 Module 3: Understanding Internal Control and Assessing Control Risk 167 Module 4: Responding to Risk Assessment: Evidence Accumulation and Evaluation 255 Module 5: Reporting 343 Module 6: Accounting and Review Services 425 Module 7: Audit Sampling 465 Module 8: Auditing with Technology 505 Outlines of Professional Standards 523 Module 41: Information Technology (Supplement) 653 APPENDICES Appendix A: Auditing and Attestation Sample Examination 687 Appendix B: Sample Auditing and Attestation Testlet Released by AICPA 715 Appendix C: 2013 Released AICPA Questions for Auditing and Attestation 721 INDEX 737
Volume

2015, Jan. : pbk ISBN 9781118917664

Description

"I wanted to say I bought just the four books by Wiley for each CPA section and took all 4 parts of the exam in May 2009. I studied for about half a year, and I PASSED ALL 4 PARTS ON THE FIRST TRY!!! 95% REG, 88% FAR, 82% AUD, 81% BEC. I am very excited and happy that these books alone helped me pass!" Gabriela Adriana Mandiuc, Boerne, Texas All the information you need to master the computerized CPA exam! * The most effective system available to prepare for the CPA exam proven for nearly forty years * Timely, up-to-the-minute coverage for the computerized exam. Contains all current AICPA content requirements in Auditing and Attestation * Unique modular format helps you zero in on areas that need work, organize your study program, and concentrate your efforts * Comprehensive questions over 3,800 multiple-choice questions and their solutions in the four volumes. Covers the new simulation-style problems. Includes over 280 simulations * Complete sample exam in Auditing and Attestation * Guidelines, pointers, and tips show you how to build knowledge in a logical and reinforcing way Wiley CPAexcel Exam Review Study Guide 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.

Table of Contents

Preface vii About the Author ix About the Contributor ix INTRODUCTION 1 Chapter 1: Beginning Your CPA Review Program 3 Chapter 2: Examination Grading 17 Chapter 3: Solutions Approach 19 Chapter 4: Taking the Examination 27 Chapter 5: Exam Content Overview 31 AUDITING AND ATTESTATION 39 Module 1: Professional Responsibilities 41 Module 2: Engagement Planning, Obtaining an Understanding of the Client and Assessing Risks 99 Module 3: Understanding Internal Control and Assessing Control Risk 161 Module 4: Responding to Risk Assessment: Evidence Accumulation and Evaluation 229 Module 5: Reporting 315 Module 6: Accounting and Review Services 413 Module 7: Audit Sampling 453 Module 8: Auditing with Technology 493 Module 41: Information Technology (Supplement) 511 APPENDICES 543 Appendix A: Outlines of Professional Standards 545 Appendix B: Auditing and Attestation Sample Examination 675 Appendix C: Sample Auditing and Attestation Testlet Released by AICPA 703 Appendix D: 2014 Released AICPA Questions for Auditing and Attestation 709 INDEX 725
Volume

2015, July : pbk ISBN 9781119119920

Description

"I wanted to say I bought just the four books by Wiley for each CPA section and took all 4 parts of the exam in May. I studied for about half a year, and I PASSED ALL 4 PARTS ON THE FIRST TRY!!! 95% REG, 88% FAR, 82% AUD, 81% BEC. I am very excited and happy that these books alone helped me pass!" Gabriela Adriana Mandiuc, Boerne, Texas All the information you need to master the computerized CPA exam! * The most effective system available to prepare for the CPA exam proven for nearly forty years * Timely, up-to-the-minute coverage for the computerized exam. Contains all current AICPA content requirements in Auditing and Attestation * Unique modular format helps you zero in on areas that need work, organize your study program, and concentrate your efforts * Comprehensive questions over 3,800 multiple-choice questions and their solutions in the four volumes. Covers the new simulation-style problems. Includes over 280 simulations * Complete sample exam in Auditing and Attestation * Guidelines, pointers, and tips show you how to build knowledge in a logical and reinforcing way Wiley CPAexcel Exam Review Study Guide July 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. Other titles in the WILEY CPAexcel EXAM REVIEW STUDY GUIDE 2015 FOUR-VOLUME SET: Business Environment and Concepts Financial Accounting and Reporting Regulation See inside for an array of Wiley CPAexcel Exam Review Products!
Volume

2016, Jan. : pbk ISBN 9781119119968

Description

The Wiley CPAexcel Study Guides have helped over a half million candidates pass the CPA Exam. This volume contains all current AICPA content requirements in Auditing and Attestation (AUD). The comprehensive four-volume paperback set (AUD, BEC, FAR, REG) reviews all four parts of the CPA Exam. With 3,800 multiple-choice questions. The CPA study guides provide the detailed information candidates need to master or reinforce tough topic areas. The content is separated into 48 modules. * Unique modular format helps candidates zero in on areas that need work, organize their study program, and concentrate their efforts. * Comprehensive questions over 3,800 multiple-choice questions and their solutions in the complete set (AUD, BEC, FAR, REG). * Guidelines, pointers, and tips show how to build knowledge in a logical and reinforcing way. Arms test-takers with detailed text explanations and skill-building problems to help candidates identify, focus on, and master the specific topics that may need additional reinforcement. Available in print format.

Table of Contents

Preface v About the Author vi About the Contributor vi INTRODUCTION 1 Chapter 1: Beginning Your CPA Review Program 3 Chapter 2: Examination Grading 17 Chapter 3: Solutions Approach 19 Chapter 4: Taking the Examination 27 Chapter 5: Exam Content Overview 31 AUDITING AND ATTESTATION 39 Module 1: Professional Responsibilities 41 Module 2: Engagement Planning, Obtaining an Understanding of the Client and Assessing Risks 99 Module 3: Understanding Internal Control and Assessing Control Risk 161 Module 4: Responding to Risk Assessment: Evidence Accumulation and Evaluation 229 Module 5: Reporting 315 Module 6: Accounting and Review Services 413 Module 7: Audit Sampling 447 Module 8: Auditing with Technology 487 Module 41: Information Technology (Supplement) 505 APPENDICES 537 Appendix A: Outlines of Professional Standards 539 Appendix B: Auditing and Attestation Sample Examination 671 Appendix C: Sample Auditing and Attestation Testlet Released by AICPA 699 Appendix D: 2015 Released AICPA Questions for Auditing and Attestation 705 INDEX 725
Volume

2017, Apr ISBN 9781119369370

Description

The Wiley CPAexcel Study Guide: Auditing and Attestation arms CPA test-takers with detailed text and skill-building problems to help identify, focus on, and master the specific topics that may need additional reinforcement to pass the AUD section of the CPA Exam. This essential study guide: Covers the complete AICPA content blueprint in AUD Explains every topic tested with 656 pages of study text, 502 multiple-choice questions, and 38 task-based simulations in AUD Organized in Bite-Sized Lesson format with 142 lessons in AUD Maps perfectly to the Wiley CPAexcel online course; may be used to complement the course or as a stand-alone study tool

Table of Contents

About the Authors ix About the Auditing and Attestation Professors x Welcome to Auditing and Attestation xi Ethics, Professional Responsibilities, and General Principles 1 AICPA Code of Professional Conduct Introduction and Preface 2 Members in Public Practice 5 MIPPs Introduction and Conceptual Framework 5 MIPPs Nonindependence Rules 7 Conflicts of Interest, Directorships, and Gifts 7 Reporting Income and Subordination of Judgment 9 Advocacy, Third-Party Service Providers (TSPs), General Standards, and Accounting Principles 10 Discreditable Acts 12 Fees 14 Advertising and Confidentiality 16 Form of Organization and Names 18 MIPPs Independence Rules 20 Introduction to MIPPs Independence Rules 20 Network Firms and Affiliates 22 Reissues, Engagement Letters, ADR, and Unpaid Fees 24 Financial Interests 25 Overview and Unsolicited Financial Interests 25 Mutual Funds and Retirement Plans 27 Partnerships, 529s, Trust and Estates, Employee Benefit Plans 29 Depository Accounts, Brokerage Accounts, and Insurance Policies 31 Loans, Leases, and Business Relationships 32 Family Relationships 34 Employment Relationships 36 Current Employment 36 Subsequent Employment 38 Other Associations and Relationships 40 Nonaudit Services 42 Code Provisions 42 Specific Services 45 Members in Business 51 Other Members 54 Requirements of SEC and PCAOB 55 Securities and Exchange Commission (SEC) 55 Public Company Accounting Oversight Board (PCAOB) 61 Requirements of GAO and DOL 64 Government Accountability Office (GAO) 64 Department of Labor (DOL) 72 Assessing Risk and Developing a Planned Response 75 Financial Statement Audits 76 Accounting vs. Auditing 76 GAAS and Principles 78 Professional Standards 80 Quality Control Standards (SQCS) 82 Overview of Audit Process 84 Overview of Auditor's Report 85 Different Types of Engagements 89 PCAOB Responsibilities 90 PCAOB on Engagement Quality Review 92 Planning Activities 94 Pre-Engagement Planning Issues 94 Planning and Supervision 99 Materiality 101 Audit Risk 103 Analytical Procedures 106 Detecting Fraud 108 Fraud: Evaluation and Communication 113 Detecting Illegal Acts 115 Using the Work of a "Specialist" 117 Required Communications with Those Charged with Governance 120 PCAOB on Communications with Audit Committees 123 Internal Control-Concepts and Standards 126 Internal Control Concepts 1 126 Internal Control Concepts 2 128 Internal Control Standards 1 131 Internal Control Standards 2 135 Internal Control-Required Communications 138 Using the Work of an Internal Audit Function 141 Performing Further Procedures and Obtaining Evidence 145 Internal Control: Transaction Cycles 146 Specific Transaction Cycles 146 Revenue/Receipts-Sales 148 Revenue/Receipts-Cash 150 Expenditures/Disbursements 152 Payroll Cycle 155 Miscellaneous Cycles 157 Audit Evidence: Concepts and Standards 159 Overview of Substantive Procedures 159 Nature of Evidence 1 163 Nature of Evidence 2 167 PCAOB Risk Assessment Audit Standards 170 Evaluation of Misstatements Identified During the Audit 174 Audit Documentation 176 PCAOB on Audit Documentation 180 Confirmation 182 Accounting Estimates 184 Fair Value Estimates 186 Lawyer's Letters 188 Management Representations Letters 191 Related-Party Issues 194 PCAOB on Related Parties 197 Subsequent Events and Related Issues 200 Going-Concern Issues 203 Audit Evidence: Specific Audit Areas 206 Introduction to Auditing Individual Areas 206 Cash 208 Accounts Receivable 211 Inventory 213 Investments in Securities and Derivative Instruments 216 Fixed Assets 219 Current Liabilities 220 Long-Term Liabilities 222 Stockholders' Equity 223 Payroll 224 Audit Sampling 226 Introduction to Sampling 226 Attributes Sampling 228 Variables Sampling 230 Probability-Proportional-to-Size (PPS) Sampling 234 Example Problems 236 Difference Estimation Problem 236 Difference Estimation Solution 237 Ratio Estimation Problem 238 Ratio Estimation Solution 239 MPU Estimation Problem 240 MPU Estimation Solution 241 PPS Sampling Problem 242 PPS Sampling Solution 243 IT (Computer) Auditing 244 IT Controls-General Controls 244 IT Controls-Application Controls 246 IT Evidence-Gathering Procedures 248 Other IT Considerations 250 Forming Conclusions and Reporting 253 Audit Reports 254 Introduction to Audit Reports 254 PCAOB on Audit Reports 261 Audits of Group Financial Statements 263 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs 267 Qualified for Scope Limitation 270 Qualified for Misstatement 273 Adverse Opinion 275 Disclaimer of Opinion 277 Consistency of Financial Statements 280 PCAOB on Evaluating Consistency of Financial Statements 282 Opening Balances-Initial Audits 284 Other Information Along with Financial Statements 288 Supplementary Information Related to Financial Statements 290 Required Supplementary Information 292 PCAOB on Auditing Supplemental Information 294 Alert to Restrict Report 297 Financial Statements Using Another Country's Framework 299 Reporting on Summary Financial Statements 301 Interim Financial Information 304 Sample Reports 309 Unmodified Opinion (Reference to Legal Requirements) 309 Unmodified Opinion (No Reference to Legal Requirements) 311 Unmodified Opinion (Sentence by Sentence) 313 Unmodified in Current Year, Balance Sheet in Prior Year 315 Unmodified in Prior Year, Qualified in Current Year 317 Qualified for Scope 319 Qualified for Material Misstatement 321 Qualified for Inadequate Disclosure 323 Adverse Opinion 324 Disclaimer of Opinion for Scope 326 Unmodified on B/S, Disclaimer on I/S and Cash Flows 327 Emphasis-of-Matter Paragraph 329 Other-Matter Paragraph 331 Reference to Component Auditor 333 Single Financial Statement 334 Specific Element (Special Purpose Framework) 335 Incomplete Presentation 336 Application of Accounting Principles (Second Opinion) 337 Report on Summary Financial Statements 338 Review Report on Interim Financial Statements 339 Other Reports 340 Reports on Application of Requirements of Framework 340 F/S with Special Purpose Frameworks 343 Audits of Single F/S and Specific Elements, Accounts, or Items 346 Reporting on Compliance with Requirements in an F/S Audit 349 Service Organizations-User Auditors 353 Service Organizations-Service Auditors 355 Comfort Letters 358 Government Auditing Standards 363 Compliance Audits 367 SSARSs-General Principles 370 SSARSs-Preparation of Financial Statements 373 SSARSs-Compilation Engagements 375 SSARSs-Review Engagements 379 SSARSs-Other Topics 383 Sample Reports 386 F/S Prepared on Cash Basis 386 F/S Prepared on Regulatory Basis (for General Use) 387 Profit Participation 389 Sample Review Report on Financial Statements 390 Sample Compilation Report on Financial Statements 391 Separate Report on Compliance (No Instances of Noncompliance) 392 Separate Report on Compliance (with Noncompliance Identified) 393 Combined Report on Audited Financial Statements and Compliance Issues 394 Other Professional Services 396 PCAOB on Reporting on Internal Control in an Integrated Audit 396 PCAOB on Reporting Whether a Previously Reported Material Weakness Continues to Exist 402 Attestation Standards 405 Financial Forecasts and Projections 410 Pro Forma Financial Information 414 Compliance Attestation 417 Reporting on Internal Control in an Integrated Audit 420 Management's Discussion and Analysis (MD&A) 437 Assurance Services 441 Sample Reports 443 Examination of Forecast 443 AUP of Forecast 444 Compilation of Forecast 445 Examination of Pro Forma 446 Review of Pro Forma 447 Examination for Compliance 448 AUP for Compliance 449 Example Management Report (with No Material Weaknesses Reported) 450 Unmodified Opinions on Financial Statements and ICFR (Combined Report) 451 Unmodified Opinion on ICFR (Separate Report on ICFR) 453 Adverse Opinion on ICFR (Separate Report on ICFR) 455 Examination of MD&A 457 Review of MD&A 458 Multiple Choice Questions 459 Task-Based Simulations 573 Index 647
Volume

2018 : [pbk.] ISBN 9781119480679

Description

The Wiley CPAexcel Study Guide: Auditing and Attestation provides detailed study text to help you identify, focus on, and master specific topic areas that are essential for passing the AUD section of the 2018 CPA Exam. Covers the complete AICPA content blueprint in Auditing and Attestation (AUD) Authored and compiled by the same leading university accounting professors who author the Wiley CPAexcel online course Explains every CPA Exam topic tested on the Auditing and Attestation (AUD) section of the CPA Exam (one volume) Organized in Bite-Sized Lessons so you can learn faster and remember more of what you learn Updated for 2018 so you have the most accurate, up-to-date content available for the Auditing and Attestation (AUD) section on this year's exam Maps perfectly to the Wiley CPAexcel Review Course; may be used to complement the online course or as a standalone study tool Study text only and does NOT include practice questions or practice exams. Use in conjunction with the Wiley CPAexcel Exam Review 2018 Test Bank: Auditing and Attestation, which includes interactive multiple-choice questions and task-based simulations.

Table of Contents

About the Authors ix About the Auditing and Attestation Professors x Welcome to Auditing and Attestation xi Ethics, Professional Responsibilities, and General Principles 1 AICPA Code of Professional Conduct 2 Introduction and Preface 2 Members in Public Practice 5 MIPPs Introduction and Conceptual Framework 5 MIPPs Nonindependence Rules 7 Conflicts of Interest, Directorships, and Gifts 7 Reporting Income and Subordination of Judgment 9 Advocacy, Third-Party Service Providers (TSPs), General Standards, and Accounting Principles 10 Discreditable Acts 12 Fees 14 Advertising and Confidentiality 16 Form of Organization and Names 18 MIPPs Independence Rules 20 Introduction to MIPPs Independence Rules 20 Network Firms and Affiliates 22 Reissues, Engagement Letters, ADR, and Unpaid Fees 24 Financial Interests 25 Overview and Unsolicited Financial Interests 25 Mutual Funds and Retirement Plans 27 Partnerships, 529s, Trust and Estates, Employee Benefit Plans 29 Depository Accounts, Brokerage Accounts, and Insurance Policies 31 Loans, Leases, and Business Relationships 32 Family Relationships 34 Employment Relationships 36 Current Employment 36 Subsequent Employment 38 Other Associations and Relationships 40 Nonaudit Services 42 Code Provisions 42 Specific Services 45 Members in Business 51 Other Members 54 Requirements of SEC and PCAOB 55 Securities and Exchange Commission (SEC) 55 Public Company Accounting Oversight Board (PCAOB) 61 Requirements of GAO and DOL 64 Government Accountability Office (GAO) 64 Department of Labor (DOL) 72 Assessing Risk and Developing a Planned Response 75 Financial Statement Audits 76 Accounting vs. Auditing 76 GAAS and Principles 78 Professional Standards 80 Quality Control Standards (SQCS) 82 Overview of Audit Process 84 Overview of Auditor's Report 85 Different Types of Engagements 89 PCAOB Responsibilities 90 PCAOB on Engagement Quality Review 92 Planning Activities 94 Pre-Engagement Planning Issues 94 Planning and Supervision 99 Materiality 101 Audit Risk 103 Analytical Procedures 106 Detecting Fraud 108 Fraud: Evaluation and Communication 113 Detecting Illegal Acts 115 Using the Work of a "Specialist" 117 Required Communications with Those Charged with Governance 120 PCAOB on Communications with Audit Committees 123 Internal Control-Concepts and Standards 126 Obtaining an Understanding of Internal Control 126 Evaluating Internal Control 128 Assessing Control Risk Under AICPA Standards 131 Performing Procedures in Response to Assessed Risks 135 Required Communications 138 Using the Work of an Internal Audit Function 141 Performing Further Procedures and Obtaining Evidence 145 Internal Control: Transaction Cycles 146 Specific Transaction Cycles 146 Revenue/Receipts-Sales 148 Revenue/Receipts-Cash 150 Expenditures/Disbursements 152 Payroll Cycle 155 Miscellaneous Cycles 157 Audit Evidence: Concepts and Standards 159 Overview of Substantive Procedures 159 The Nature of Evidence 163 Assertions and Types of Audit Procedures 167 PCAOB Risk Assessment Audit Standards 170 Evaluation of Misstatements Identified During the Audit 174 Audit Documentation 176 PCAOB on Audit Documentation 180 Confirmation 182 Accounting Estimates 184 Fair Value Estimates 186 Lawyer's Letters 188 Management Representations Letters 191 Related-Party Issues 194 PCAOB on Related Parties 197 Subsequent Events and Related Issues 200 Going Concern Issues 203 Audit Evidence: Specific Audit Areas 207 Introduction to Auditing Individual Areas 207 Cash 209 Accounts Receivable 212 Inventory 214 Investments in Securities and Derivative Instruments 217 Fixed Assets 220 Current Liabilities 221 Long-Term Liabilities 223 Stockholders' Equity 224 Payroll 225 Audit Sampling 227 Introduction to Sampling 227 Attributes Sampling 229 Variables Sampling 231 Probability-Proportional-to-Size (PPS) Sampling 235 Example Problems 237 Difference Estimation Problem 237 Difference Estimation Solution 238 Ratio Estimation Problem 239 Ratio Estimation Solution 240 MPU Estimation Problem 241 MPU Estimation Solution 242 PPS Sampling Problem 243 PPS Sampling Solution 244 IT (Computer) Auditing 245 IT Controls-General Controls 245 IT Controls-Application Controls 247 IT Evidence-Gathering Procedures 249 Other IT Considerations 251 Forming Conclusions and Reporting 253 Audit Reports 254 Introduction to Audit Reports 254 PCAOB on Audit Reports 261 Audits of Group Financial Statements 263 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs 267 Qualified for Scope Limitation 270 Qualified for Misstatement 273 Adverse Opinion 275 Disclaimer of Opinion 277 Consistency of Financial Statements 280 PCAOB on Evaluating Consistency of Financial Statements 282 Opening Balances-Initial Audits 284 Other Information Along with Financial Statements 288 Supplementary Information Related to Financial Statements 290 Required Supplementary Information 292 PCAOB on Auditing Supplemental Information 294 Alert to Restrict Report 297 Financial Statements Using Another Country's Framework 299 Reporting on Summary Financial Statements 301 Interim Financial Information 304 Sample Reports 309 Unmodified Opinion (Reference to Legal Requirements) 309 Unmodified Opinion (No Reference to Legal Requirements) 311 Unmodified Opinion (Sentence by Sentence) 313 Unmodified in Current Year, Balance Sheet in Prior Year 315 Unmodified in Prior Year, Qualified in Current Year 317 Qualified for Scope 319 Qualified for Material Misstatement 321 Qualified for Inadequate Disclosure 323 Adverse Opinion 324 Disclaimer of Opinion for Scope 326 Unmodified on B/S, Disclaimer on I/S and Cash Flows 327 Emphasis-of-Matter Paragraph 329 Other-Matter Paragraph 331 Reference to Component Auditor 333 Single Financial Statement 334 Specific Element (Special Purpose Framework) 335 Incomplete Presentation 336 Application of Accounting Principles (Second Opinion) 337 Report on Summary Financial Statements 338 Review Report on Interim Financial Statements 339 Other Reports 340 Reports on Application of Requirements of Framework 340 F/S with Special Purpose Frameworks 343 Audits of Single F/S and Specific Elements, Accounts, or Items 346 Reporting on Compliance with Requirements in an F/S Audit 349 Service Organizations-User Auditors 353 Service Organizations-Service Auditors 355 Comfort Letters 358 Government Auditing Standards 363 Compliance Audits 367 SSARSs-General Principles 370 SSARSs-Preparation of Financial Statements 373 SSARSs-Compilation Engagements 375 SSARSs-Review Engagements 379 SSARSs-Other Topics 383 Sample Reports 387 F/S Prepared on Cash Basis 387 F/S Prepared on Regulatory Basis (for General Use) 388 Profit Participation 390 Sample Review Report on Financial Statements 391 Sample Compilation Report on Financial Statements 392 Separate Report on Compliance (No Instances of Noncompliance) 393 Separate Report on Compliance (with Noncompliance Identified) 394 Combined Report on Audited Financial Statements and Compliance Issues 395 Other Professional Services 397 AICPA on Reporting on Internal Control in an Integrated Audit 397 PCAOB on Reporting on Internal Control in an Integrated Audit 407 PCAOB on Reporting Whether a Previously Reported Material Weakness Continues to Exist 413 Auditing Employee Benefit Plans 416 Introduction to Attestation Standards 421 Attestation Standards-Common Concepts 424 Examination Engagements 427 Examination Reports 431 Review Engagements 435 Review Reports 438 Agreed ]Upon Procedures Engagements 442 Prospective Financial Information 447 Pro Forma Financial Information 454 Compliance Attestation 459 Management's Discussion and Analysis (MD&A) 463 Assurance Services 467 Sample Reports 469 Examination of Forecast 469 AUP of Forecast 470 Compilation of Forecast 471 Examination of Pro Forma 472 Review of Pro Forma 473 Examination for Compliance 474 AUP for Compliance 475 Example Management Report (with No Material Weaknesses Reported) 476 Unmodified Opinions on Financial Statements and ICFR (Combined Report) 477 Unmodified Opinion on ICFR (Separate Report on ICFR) 479 Adverse Opinion on ICFR (Separate Report on ICFR) 481 Examination of MD&A 483 Review of MD&A 484 Index 485
Volume

2019 : [pbk.] ISBN 9781119519119

Description

Boost your CPA Exam review with the ultimate online practice tool. The Wiley CPAexcel Exam Review 2019 Test Bank: Complete Exam is the most popular supplement in CPA-land with over 6,000 CPA Exam multiple-choice questions with detailed answer rationales, 200 task-based simulations, and more. Use the test bank to sharpen your skills, replicate the real test environment, identify and tag weak subject areas, and customize question sets. License includes 2 years of online access to the AUD, BEC, FAR and REG question sets. A personal pin code is provided in the package that may be activated online at any time. Your license starts at time of pin code activation. Updated for the 2019 CPA Exam Rationales, hints, and full text explanation for every multiple-choice question Full practice exams that fully replicate the real CPA Exam interface View your progress by topic, and understand where you have reached passing threshold Customize reports by including or excluding saved sessions Filter progress reports by subtopic and view as a raw score or in percentages Questions are randomized to prevent memorization Create unlimited custom practice sessions and tests Works on any computer or tablet Internet access required

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