By O. Ray Whittington

ISBN-10: 1118917669

ISBN-13: 9781118917664

"I desired to say i purchased simply the 4 books through Wiley for every CPA part and took all four components of the examination in may perhaps 2009. I studied for approximately part a 12 months, and that i handed ALL four elements at the FIRST TRY!!! ninety five% REG, 88% some distance, eighty two% AUD, eighty one% BEC. i'm very excited and satisfied that those books on my own helped me pass!"
—Gabriela Adriana Mandiuc, Boerne, Texas

All the data you must grasp the automatic CPA exam!

  • The most efficient process on hand to arrange for the CPA exam—proven for almost 40 years
  • Timely, up to date assurance for the automatic examination. comprises all present AICPA content material requisites in Auditing and Attestation
  • Unique modular format—helps you 0 in on parts that want paintings, manage your research application, and focus your efforts
  • Comprehensive questions—over 3,800 multiple-choice questions and their options within the 4 volumes. Covers the hot simulation-style difficulties. contains over 280 simulations
  • Complete pattern examination in Auditing and Attestation
  • Guidelines, guidelines, and tips—show you the way to construct wisdom in a logical and reinforcing way

Wiley CPAexcel examination evaluation research consultant 2015 arms test-takers with exact outlines, examine instructions, and skill-building difficulties to assist applicants establish, concentrate on, and grasp the categorical subject matters that desire the main paintings.

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Extra resources for Wiley CPAexcel Exam Review 2015 Study Guide: Auditing and Attestation

Sample text

Identify controls relevant to reliable financial reporting and the period-end financial reporting process 9. Consider limitations of internal control 10. Consider the effects of service organizations on internal control 11. Consider the risk of management override of internal controls G. Document an Understanding of the Entity and Its Environment, Including Each Component of the Entity’s Internal Control, in Order to Assess Risks H. Assess and Document the Risk of Material Misstatements 1. Identify and document financial statement assertions and formulate audit objectives including significant financial statement balances, classes of transactions, disclosures, and accounting estimates 2.

Actually, the solutions approach is a time-saver and, more importantly, it helps you prepare better solutions to all questions and simulations. Without committing yourself to using the solutions approach, try it step-by-step on several questions and simulations. After you conscientiously go through the step-by-step routine a few times, you will begin to adopt and modify aspects of the technique which will benefit you. Subsequent usage will become subconscious and painless. The important point is that you must try the solutions approach several times to accrue any benefits.

Remember: Never change a first impulse answer later unless you are absolutely certain you are right. It is a proven fact that your subconscious often guides you to the correct answer. 10. Begin the task-based simulations, carefully monitoring your time. Read the information and requirement tabs and organize your thoughts around the concepts, mnemonics, acronyms, and buzzwords that are responsive to the requirements. Constantly compare your progress with the time remaining. Fight the urge to complete one simulation at the expense of others.

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Wiley CPAexcel Exam Review 2015 Study Guide: Auditing and Attestation by O. Ray Whittington


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