, CONTENTS
Preface
About the Authors
About the Contributor
Introduction
Chapter 1: Beginning Your CPA Review Program
General Comments on the Examination
Attributes of Examination Success
Purpose and Organization of this review textbook
Self-Study Program
Planning for the Examination
Chapter 2: Examination Grading
Chapter 3: The Solutions Approach
Chapter 4: Taking the Examination
Examination Strategies
CPA Exam Checklist
Chapter 5: Exam Content Overview
AICPA Content and Skills Specifications
Researching AICPA Professional Standards
Overview of the Attest Function
Professional Standards
Gaas Structure for CPA Exam Until June 30, 2013
Gaas Structure for CPA Exam’s After June 30, 2013
, Appendix
Auditing and Attestation
Module 1: Professional Responsibilities
Module 2: Engagement Planning, Obtaining an Understanding of the Client and
Assessing Risks
Module 3: Understanding Internal Control and Assessing Control Risk
Module 4: Responding to Risk Assessment: Evidence Accumulation and
Evaluation
Module 5—Version 1: Reporting (For students taking the exam before June 30,
2013)
Module 5—Version 2: Reporting (For students taking the exam after June 30,
2013)
Module 6: Accounting and Review Services
Module 7: Audit Sampling
Module 8: Auditing with Technology
Outlines of Professional Standards
Information Technology Supplement
Appendices
Appendix A: Auditing and Attestation Sample Examination
Appendix B: Sample Auditing and Attestation Testlet Released by AICPA
Appendix C: 2012 Released AICPA Questions for Auditing and Attestation
Index
,
Preface
About the Authors
About the Contributor
Introduction
Chapter 1: Beginning Your CPA Review Program
General Comments on the Examination
Attributes of Examination Success
Purpose and Organization of this review textbook
Self-Study Program
Planning for the Examination
Chapter 2: Examination Grading
Chapter 3: The Solutions Approach
Chapter 4: Taking the Examination
Examination Strategies
CPA Exam Checklist
Chapter 5: Exam Content Overview
AICPA Content and Skills Specifications
Researching AICPA Professional Standards
Overview of the Attest Function
Professional Standards
Gaas Structure for CPA Exam Until June 30, 2013
Gaas Structure for CPA Exam’s After June 30, 2013
, Appendix
Auditing and Attestation
Module 1: Professional Responsibilities
Module 2: Engagement Planning, Obtaining an Understanding of the Client and
Assessing Risks
Module 3: Understanding Internal Control and Assessing Control Risk
Module 4: Responding to Risk Assessment: Evidence Accumulation and
Evaluation
Module 5—Version 1: Reporting (For students taking the exam before June 30,
2013)
Module 5—Version 2: Reporting (For students taking the exam after June 30,
2013)
Module 6: Accounting and Review Services
Module 7: Audit Sampling
Module 8: Auditing with Technology
Outlines of Professional Standards
Information Technology Supplement
Appendices
Appendix A: Auditing and Attestation Sample Examination
Appendix B: Sample Auditing and Attestation Testlet Released by AICPA
Appendix C: 2012 Released AICPA Questions for Auditing and Attestation
Index
,
