Wiley CPA Exam Review 2009

Business Environment and Concepts:

CHAPTER 1. BEGINNING YOUR CPA REVIEW PROGRAM

2. EXAMINATION GRADING

3. THE SOLUTIONS APPROACH

4. TAKING THE EXAMINATION

5. BUSINESS ENVIRONMENT AND CONCEPTS

38 Business Structure BSTR

39 Information Technology IFTC

40 Economics and Strategy ECON

41 Financial Management FINM

42 Risk Management and Capital Budgeting RMCB

43 Performance Measures PERM

44 Cost Measurement COST

45 Planning, Control, and Analysis PLAN

APPENDIX A: BUSINESS ENVIRONMENT AND CONCEPTS SAMPLE EXAMINATION

APPENDIX B: SAMPLE TESTLETS RELEASED BY THE AICPA

APPENDIX C: 2008 RELEASED AICPA QUESTIONS

INDEX

Auditing and Attestation:

CHAPTER 1. BEGINNING YOUR CPA REVIEW PROGRAM

2. EXAMINATION GRADING

3. THE SOLUTIONS APPROACH

4. TAKING THE EXAMINATION

5. AUDITING AND ATTESTATION MODULES

1 Engagement Planning ENPL

2 Internal Control IC

3 Evidence EVID

4 Reporting REPT

5 Audit Sampling AUDS

6 Auditing with Technology ATEC

Outlines of Professional Standards

Statements on Standards for Attestation Engagements

Statements on Auditing Standards

Statements on Standards of the Public Company Accounting

Oversight Board

Government Auditing Standards

Statements on Standards for Accounting and Review Services

Information Technology Supplement

APPENDIX A: AUDITING AND ATTESTATION SIMULATIONS

APPENDIX B: AUDITING AND ATTESTATION SAMPLE EXAMINATION

APPENDIX C: SAMPLE TESTLETS RELEASED BY THE AICPA

APPENDIX D: 2008 RELEASED AICPA QUESTIONS

INDEX

Regulation:

1. BEGINNING YOUR CPA REVIEW PROGRAM

2. EXAMINATION GRADING

3. THE SOLUTIONS APPROACH

4. TAKING THE EXAMINATION

5. REGULATION

6. PROFESSIONAL RESPONSIBILITIES AND BUSINESS LAW

7. FEDERAL TAXATION

21 Professional Responsibilities RESP

22 Federal Securities Acts FEDE

23 Contracts CONT

24 Sales SALE

25 Commercial Paper CPAP

26 Secured Transactions SECU

27 Bankruptcy

O. Ray Whittington, PhD, CPA, CMA, CIA, is the dean of the College of Commerce at DePaul University. Prior to joining the faculty at DePaul, Professor Whittington was the Director of Accountancy at San Diego State University. From 1989 through 1991, he was Director of Auditing Research for the American Institute of Certified Public Accountants (AICPA), and he previously was on the audit staff of KPMG. He previously served as a member of the Auditing Standards Board of the AICPA and as a member of the Accounting and Review Services Committee and the Board of Regents of the Institute of Internal Auditors. Professor Whittington has published numerous textbooks, articles, monographs, and continuing education courses.
 
Patrick R. Delaney, deceased, was the dedicated author and editor of the Wiley CPA Exam Review books for twenty years. He was the Arthur Anderson LLP Alumni Professor of Accountancy and Department Chair at Northern Illinois University. He received his PhD in Accountancy from the University of Illinois. He had public accounting experience with Arthur Anderson LLP and was coauthor of GAAP: Interpretation and Application, also published by John Wiley & Sons, Inc. He served as Vice President and a member of the Illinois CPA Society's Board of Directors, and was Chairman of its Accounting Principles Committee; was a past president of the Rockford Chapter, Institute of Management Accountants; and had serves on numerous other professional committees. He was a member of the American Accounting Association, American Institute of Certified Public Accountants, and Institute of Management Accountants. Professor Delaney was published in The Accounting Review and was a recipient of the Illinois CPA Society's Outstanding Educator Award, NIU's Excellence in Teaching Award, and Lewis University's Distinguished Alumnus Award. He was involved in NIU's CPA Review Course as director and instructor.