By O. Ray Whittington
The no 1 CPA examination evaluate self-study leader
The CPA examination overview self-study software extra CPA applicants belief to arrange for the CPA examination and go it, Wiley CPA examination evaluate fortieth Edition includes greater than 4,200 multiple-choice questions and contains entire details at the activity established Simulations. released every year, this accomplished two-volume paperback set offers all of the details applicants want so as topass the Uniform CPA exam format.• beneficial properties multiple-choice questions, AICPA job established Simulations, and written conversation questions, all in accordance with the CBT-e format
• Covers all standards and divides the examination into forty seven self-contained modules for versatile study
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With well timed and up to date insurance, Wiley CPA examination assessment fortieth Edition covers all specifications for the CPA examination, giving the candidate greatest flexibility in making plans their process learn, and luck.
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Extra info for Wiley CPA Examination Review 2013-2014, Volume 2: Problems and Solutions (40th Edition)
C. Negative cash flows from operations. d. Small high-dollar inventory items. 54. Which of the following is most likely to be presumed to represent fraud risk on an audit? a. Capitalization of repairs and maintenance into the property, plant, and equipment asset account. b. Improper revenue recognition. c. Improper interest expense accrual. d. Introduction of significant new products. 55. An auditor who discovers that a client’s employees paid small bribes to municipal officials most likely would withdraw from the engagement if a.
Nonpublic 4. Provide bookkeeping services as well as perform the audit; WW will not determine journal entries, authorize transactions, prepare or modify source documents. Nonpublic 5. Provide financial information systems design and implementation assistance; WW provides no attest services for that company. Public 6. Serve on the board of directors of the company; WW provides no attest services for that company. Public 7. Implement an off-the-shelf accounting package as well as perform the audit.
17. Which of the following is a function of the risks of material misstatement and detection risk? a. Internal control. b. Corroborating evidence. c. Quality control. d. Audit risk. 18. Which of the following is correct concerning performance materiality on an audit? a. It will ordinarily be less than financial statement materiality. b. It should be established at beginning of an audit and not be revised thereafter. c. It should be established at separate amounts for the various financial statements.
Wiley CPA Examination Review 2013-2014, Volume 2: Problems and Solutions (40th Edition) by O. Ray Whittington