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1、OVER750QUESTIONSAND55TASK-BASEDSIMULATIONS!CPAEXAM2012REVIEWAuditingandAttestationO.RayWhittington,CPA,PhDPatrickR.Delaney,CPA,PhDWILEYCPAEXAMREVIEWWILEYEXAMREVIEWAuditingandAttestationO.RayWhittington,CPA,PhDPatrickR.Delaney,CPA,PhDJOHNWILEY&SONS,INC.Thefollowingitems,Copyright©bytheAmericanIns
2、tituteofCertifiedPublicAccountants,Inc.,arereprintedwithpermission:1.MaterialfromUniformCPAExaminationQuestionsandAnswers,1978through2000.2.ExampleauditreportsfromStatementsonAuditingStandardsandStatementsonStandardsforAccountingandReviewServices.3.InformationforUniformCPAExaminationCandidates,B
3、oardofExaminers,2000.4.MaterialfromAU319(SAS55andSAS78)andanAICPAAuditGuide,bothtitledConsiderationofInternalControlinaFinancialStatementAudit.5.MaterialfromAICPAAuditingProceduresStudies:ConsiderationoftheInternalControlStructureinaComputerEnvironment:ACaseStudy;AuditingwithComputers;Auditingin
4、CommonComputerEnvironments;AuditImplicationsofEDI.6.MaterialfromtheCertifiedInternalAuditorExamination,Copyright©1994through1997bytheInstituteofInternalAuditors,Inc.,arereprintedand/oradaptedwithpermission.7.MaterialfromtheCertifiedManagementAccountantExaminations,Copyright©1993through1997bytheI
5、nstituteofCertifiedManagementAccountants,arereprintedand/oradaptedwithpermission.Materialadapted,withpermission,fromWritingforAccountants,AlethaHendrickson,South-WesternPublishingCo.,1993.Thisbookisprintedonacid-freepaper.∞Copyright©2012byJohnWiley&Sons,Inc.Allrightsreserved.PublishedbyJohnWiley
6、&Sons,Inc.,Hoboken,NewJersey.PublishedsimultaneouslyinCanada.Nopartofthispublicationmaybereproduced,storedinaretrievalsystemortransmittedinanyformorbyanymeans,electronic,mechanical,photocopying,recording,scanningorotherwise,exceptaspermittedunderSection107or108ofthe1976UnitedStatesCopyrightAct,w
7、ithouteitherthepriorwrittenpermissionofthePublisher,orauthorizationthroughpaymentoftheappropriateper-copyfeetotheCopyrightClearanceCenter,222RosewoodDrive,Danvers,MA01923,978-750-8400,fax978-646-8600,orontheWebatwww.copyrigh
