| 000 | 01858nam a22002057a 4500 | ||
|---|---|---|---|
| 003 | OSt | ||
| 005 | 20220112105428.0 | ||
| 008 | 120607t xxu||||| |||| 00| 0 eng d | ||
| 040 | _cLC | ||
| 050 | _aHF5667.A91 | ||
| 245 |
_aAuditing: CPA exam review. / _cEditor: Timothy F. Gearty |
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| 250 | _a2012 edition | ||
| 260 |
_aNew York: _bBecker Professional Education, _c2011. |
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| 300 |
_aviii, [various pagings]: _bills.; |
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| 505 | _aContents: Audited financial statements: the basics -- Professional standards -- Reports on audited financial statements -- Reports on comparative financial statements -- Events occurring after year-end -- Reporting on other information -- Task-based simulations -- Class questions -- Quality control standards -- Other engagements, reports and accounting services -- Compilation and review of financial statements -- Reporting on comparative financial statements -- Review of interim financial information -- Letters for underwriters -- Attest engagements -- Class questions -- Engagement acceptance and understanding the assignment -- Planning and supervision -- Audit risk -- Fraud risk -- Assessing the risk of material misstatement -- Internal control -- Responding to the assessed risk of material misstatement -- Class questions -- Audit evidence -- Audit procedures by transaction cycle -- Other audit procedures -- Evaluating audit findings -- Class questions -- Audit sampling -- Internal control communications -- Communication with those charged with governance -- Management representations -- Class questions -- Professional responsibilities -- Audit documentation -- The effect of information technology on the audit -- Government auditing -- Class questions -- | ||
| 650 | _aAuditing. | ||
| 700 | _qGearty, Timothy F. | ||
| 710 | _bAmerican Institute of Certified Public Accountants | ||
| 942 |
_2lcc _cBK |
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| 999 |
_c8378 _d15878 |
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