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
250 _a2012 edition
260 _aNew York:
_bBecker Professional Education,
_c2011.
300 _aviii, [various pagings]:
_bills.;
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
999 _c8378
_d15878