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About the Book:The Auditing and Attestation Volume of the Wiley CPA Examination Study Guides arms readers with detailed outlines and study guidelines, plus skill-building problems and solutions that help the CPA candidates identify, focus on, and master the specific topics that need the most work. Many of the practice questions are taken from previous exams, and care was taken to ensure that they cover all the information candidates need to master in order to pass the new computerized Uniform CPA Examination. About the Author:PATRICK R. DELANEY, PhD, CPA, (Chicago, IL) was the Arthur Andersen LLP Alumni Professor of Accountancy at Northern Illinois University and the author of bestselling books, audios, and software in the Wiley CPA Examination Review System.O. RAY WHITTINGTON, PhD, CPA, CMA, CIA, (Chicago, IL) is Dean of the College of Commerce and Kellstadt Graduate School of Business at DePaul University.Contents:About the Authors About the Contributor INTRODUCTIONBeginning Your CPA Review Program Examination Grading The Solutions Approach Taking the Examination Exam Content Overview AUDITING AND ATTESTATIONModule 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 Statements on Auditing Standards (For students taking the exam before June 30, 2013) Clarified Statements on Auditing Standards (For students taking the exam after June 30, 2013) Information Technology Supplement APPENDICESAppendix A: Auditing and Attestation Sample Examination Appendix B: Sample Auditing and Attestation Testlet Released by the AICPA Appendix C: 2012 Released AICPA Questions for Auditing and Attestation INDEX