Wiley CPA Exam Review Fast Track Study Guide by O. Ray WhittingtonWiley CPA Exam Review Fast Track Study Guide by O. Ray Whittington

Wiley CPA Exam Review Fast Track Study Guide

byO. Ray Whittington

Paperback | July 8, 2008

Pricing and Purchase Info

$35.10 online 
$38.99 list price save 9%
Earn 176 plum® points

Prices and offers may vary in store


Ships within 1-3 weeks

Ships free on orders over $25

Not available in stores



This tightly focused study guide ––now thoroughly updated to cover the latest changes in the CPA Exam––cuts away all the excess information to simply give you what you need to know. Presenting the absolute key points and precise steps to take in preparing for the CPA Exam, the Wiley CPA Exam Review Fast Track Study Guide, Fourth Edition includes sample questions and solutions that will help you master the CPA Examination.O. Ray Whittington, well-known author and professor, has compiled this book using his extensive experience in preparing candidates for the CPA Exam. His time-honored and highly successful outline approach includes:

  • The most essential and current material needed to successfully pass the exam, including discussion of the simulation-style questions
  • Thoroughly revised content to prepare readers for the new computerized CPA Exam
  • Test-taking strategies, tips, and techniques
  • Coverage of new financial accounting standards including SFAS 155, Accounting for Certain Hybrid Financial Instruments; 157, Fair Value Measurements; and 159, Fair Value Option for Financial Assets and Financial Liabilities
  • Coverage of new auditing standards, especially AICPA Statement on Auditing Standards Nos. 104 through 111 (Risk Assessment Standards) and the latest PCAOBs
  • You can pass the CPA Exam —Wiley CPA Exam Review Fast Track Study Guide, Fourth Edition helps you preparefor, master the concepts in—and pass—the CPA Exam.

Don't miss these other important study aids from the Wiley CPA Examination Review:

Wiley CPA Exam Review: Two-Volume Set

  • VOLUME 1: Outlines and Study Guides

  • VOLUME 2: Problems and Solutions

Wiley CPA Exam Review: Four-Volume Set

  • Auditing and Attestation

  • Business Environment and Concepts

  • Financial Accounting and Reporting Regulation

Wiley CPA Exam Review Practice Software Auditing and Attestation

  • Business Environment and Concepts

  • Financial Accounting and Reporting Regulation

Wiley CPA Exam Review Focus Notes, Fifth Edition

Wiley CPA Exam Review, How to Master Simulations

  • Mastering Accounting Research for the CPA Exam, Second Edition

Wiley CPA Exam Review Impact Audios, Third Edition

  • Auditing and Attestation

  • Business Environment and Concepts

  • Financial Accounting and Reporting Regulation

O. Ray Whittington, CPA, PhD (Chicago, IL) is the dean of the College of Commerce at DePaul University. Prior to joining the faculty of DePaul, he was the Director of Accountancy at San Diego State University. From 1989 through 1991, he was the Director of Auditing Research for the American Institute of Certified Public Accountants (AI...
Title:Wiley CPA Exam Review Fast Track Study GuideFormat:PaperbackDimensions:384 pages, 11 × 8.5 × 1.05 inPublished:July 8, 2008Publisher:WileyLanguage:English

The following ISBNs are associated with this title:

ISBN - 10:0470196092

ISBN - 13:9780470196090

Look for similar items by category:


Read from the Book

%PDF-1.6 % 1 0 obj > endobj 2 0 obj > /ProcSet [ /PDF /Text ] /ExtGState > >> endobj 3 0 obj > stream HoH+?v1M*J!8$f` U z>o H > r_:x67z:dukRnXWK  $OØ"lcU? Z*Z?YAhZLL''Zpsc+h#=D?In?''E''r^g5~-u%k!,zudMqZ7x;vob??)3N2M:Dq /]p]uj x''GpUpotW$&µ6"\Q W *½r$\lIp> C?5$aM?Z''KAQ;h[-numa]?0m  ?/%?\EZL472:]gX6m!fyQD1}? ?u&o_aK^6Q|> pE?Uh R?C?naJ(3y"T q"`u2PT`j8?QAaFF{Aa[._C*C} 2hY/M)ph1X1E5&0 ,)re^[KC!9ZSJgY8T)0Lqf[GxM(t, > stream H|U tg~LODH&B?f MZ$ YEjtg$i?XCjwER?/dK)=jQr6K-2js{0 K yu }+s''V=fk,]?G,`4lU??@P ~?SÓv2$?(w;gmJ fD?4`;{WTYgJ[ G3K*OX=''Y^*oTa?O{/d[? DT6!N& 0*;qyc+>D?n#B?Mgt5Da IIRZm6.c^c''|[+I,qYbb`0Qwq +^4n(?Ld#8`AeNr!QjT)k$oa+cJf9VL"A#^QR>&`&~ /60ERzZm7~e\ ]?*q(QC31r?N 34vR0}H4 {e ?qMB|zF S" eo''3''??(zi -k"TjI9)IK>(F:IBWM$dk`6n xP?} ;?c pJ ZO:UIc1#Vb2ZYe.3o%fw 6_h g .?8?8?J2~K+i^"``ySX!V?ge;qCQxe^?]??2B&?2U%?BA?TM2t\g:? e4#89q+,EeG#i=Mh1Joj@03d- [zX,xShc?MIVR|DdjJ=GvY9P.*6Z%_&$[''*j?Q?)ggfj03?Oy(pE6f$y2?:)>Ku?%u~_C{?$hC"7)3?- *V|M6Un O#7O\zj- %?|eh>?V&uz??js\A)Zp7)scO0t^X?\{6x=Of: >o=9g&mj#?[T.BC;MT4=?)  1+a]sJ%XrHf??/IZ&2S?G6m-beX,@1mStriN=ovr?\[nyp!L0G (?}&Z$.BD_hu2! : G?;B3m%~DEAk&&` ]kDS$X,t6)D_e4Ïs9{?fU3)b&W++& BO{2cwxS,x$/*^_TZ-U;-*Q3c6STi R.5JptXd?^@JP|aoBeRzM}"'')bDY=>"! L*Ja+ }U_yA`hÂjwA#VgcZpK%&4ï4vU^|4ZP=K)Z5?kTU4 K Y_QH Gc[}~7w ?W?Y+9/5?''Y7gnup?n.bu?>+mTp r;w:GB?=QZ>= a*k1E;rKd^{{DyzZ''D(Qƒoz;FkYv2@=0?4{)4CDiH}UynE5a~h&_;co~x4s\rD?sR} t-/>3hj yZ!3i&2Q?[OG;>392''??s}Lr1"%s?V9NY]sqjzbwj>x?w)E3ism1G+9@&?T~*CDO?";_zLQg:o?J"!mY(Bw&m4~>Vm?h7x+y?Szg8G{l|bW!9kGG>''d.2G;% xK7HBOxh^O)Y"%?X95_)?!/vz2{AuJf`~e=1?Onw zn:6n A p(?tbQ|r/d?Q>.a?jxGNeu*T^RvT(CN1ob}| pvA f19#m~_ %[GRey16cu>K\)t\!pto[9|cFMDW}0)/CWr&X@6>z"wP_`^y/g!vÛe'' E{6yq?O$6!ics CJJfS\HQ2v6X#)$eDBIuujI?%u*V S54/?iTlD}l#dJt{sw?@y (w v"{;!AM17 =-?9o.O7}*DK??5J??wxq#u8%|kG)5G#U1U a}?H7o^VQJkk{5=3?E}L_/y{QR{r?m?T\Z,_3R\R\w r?49Z2#n#Ib C {?d"UYr b@#''I\?,"#Z#vHhP$47''H?rC#h Zj?]*6d7BJ{U&pkvHDOM~ 8iS3G/k>''c(8?D$TOC9~/b$;kS5g^v*MU?b`j7t`?lJy%+0tk s#_?hP#`E?? òrtr~E?[ E]M3cEe?Igo ?HOew^Y:C_=e[vk{1!|bo?d#|M!Ea SF& ab0|= %?[N5R1\*Epuzz](BQ(4 @#3? 4WDDDD\q$"b b b b)" " " "(((" 0A L"L& TDDDDPAAAAEAAa0@ E C777" ?p$SDDDDN999vhg#o*$ $ $ $,,l`0|6GahllllFy A@X ,",  RDDDDRIIIIE$;Ib?=Gull(&W%?Kf?C!u&aHr?|"xBAIhZ4?fåj?rs9{isW3dFUuK yA]qaKX:at1@TCt 3tU?nwbeFiP~cP Am^b 2dAVR7X5J]M*d;m7l~/ z3w>m+x|` .t6] vXW AwD67wXs.U5 @:7p\?8V;-?6|, .q=nc0aqhqb{?F :pw=?wj6l?aÆ 6l?aÆ 6l?aÆ %x P?p¶M?n"l}H;z%~ Q/K`OX;Qt z9''?t.>Qt;Qq>?PJ S1+¹5?-$U5MViu(kUR?6IdJZtrq#G DBf NfU]_R??Vy n\])vV.uCERgb eL&JH?.-"-j4nM{$Y"X?o>/N|zE)|O;yyo=nAtc_!}~ endstream endobj 5 0 obj > endobj 6 0 obj > stream H\T XT{wHT`1W 1(¢4 > b>b U4&VshjkOklT$UH}F?j|93gf3g@B 9$w$NvbqQ@V @) kqg?e? k0?f-nn-H&]?9v#PgYnrZW? }`-oVU3YNtTFko dUsd7?VyO\M{"0{VW}?[@#? ?dp8cj u`k~ L+^6tF|''~e,UUtP^RlJb2Ij?S?P;-?pw^»[=m6/Q4?;=|B(24P # 5n(CD/Ob(sQ4OmiA!9Er C>Fk?rw s|U~Hf&3CVs5),Q?p[i F9F,eaC ~:9iO%&dlL_]?mQ={t,[X?.VHAHpE[d(?>YwX???G-l9,,,)LKAJb55]ZhRuzf\Y~~angYT9gQ:o&&)0 "R?&N?N#JOe`u9??iFx a Ka*|`?p?% ?Kd!9n?y4Wë?|So^"O^ 8XY2h%|W_ifhF}^QGc[d?`9asjn7FF^M[(JbBSX{6v Xs~s7.H?5hsMC}?e3~ > KZ''lO70]w~G5KLMX_ 0~wkZ?,uO0-?yv5ZWqm1B(2~F [QijCllh?c:D:mZ5?C`I$N3W3MI?}?''?s?s}J#j9:5" 95)N??MMIXsED)_ R?Io $~Y.EZjDM"(D33dPWtyJQ#e?$]fY1/^Bg?q cj?lBSa09)+BE?u\ &RqtAg$e?$_J[= ^WNs(1]W _TV )TZ?w?`3f)HE]#UYJX 8rxNi Zm?h&?~tA-(oA >DXX?pF5VWyrK7???~>39>gnV|Lev^j#6i>awi }(ms?>?LuXTz` D|/5|S: 7&b5R;uz H +^{}{8''i)i,5K? [Il bvx-O&8.}!-6 H/P''D-FrO''1SWK4y_7?ZM8sH9c=\|N7!R}?Z1p{b3*z$=c Aa?B}W[/%! iS0hT8?4 b`)?j?,V5="??;[?bZ-b" W?#*^#X 4G+]?.?Bn2kb+UiXq"NRkCy?bV ,aJb muY?rq?OE?n#J"0|?fmo+''(e+Q?@>`XLP%p?v[L1Y]PfMX\BO4{gper|s?b1a?h6[%?g(u4{Fr2-bx R ''1wdgw/%??!r?.V.O{1@N'' CF?zdi ''8bheyZ0^@ #eqbma 18{lIj*l}s@T3?xZ? ^i#UK?ag_^.:o|+?2%6rZn\c?K!*Kx;?*?O?*nx''BUDCLU$R ^{?\N[?{Q~x??]{ |Cs!Q$??u2,;` pxQh#/i8c?c!~Fqq0wGL''+INLs? E*lF (?JqUU?f}ni?IHJUF~h>P$E%gv9Ruw b?GQG@ %?o~rz`~r Qr: ?C?/ kvcz4F A/|oh!x?''JV?3 [q ,} ?c?+DGa Cs/,!bw K?u" e A32Yfegf?y''3?03L2L?_\.7*9C13zf1SgMFo[,UZxoiI1h Ð?-=A\''Q5:[(.m7h(EAV F8s1R!A+{8N!>-]x|\5?EB? FY{?& pZ^`e?*GeT,Tq?A>vLKOQ:bz?"K(?N#w`>@;fk#?8?Ei >k''" *JQ],{Qq0*m[DV;wAmm["5#6k;" ! 6*\T`[]@M@ TRg3iUURgFpfCBF>ir]c*um,clFp]mM[m?1+Lg,)VS W/cu]?VBvu6c}ou}OBe(-ZQL!Hgg''?S8?w? qT/KKe\]:5XW''cf?11c1&? SX-2$AH4"C?#C''{RRSvSv1O{l9''_M>TZF]?6n"~+[?6??T ;{ThNnHeVu,i}}-Jc%UMWn?D_M&*c35R[veix^jm-mSu Oiz hhPT)S''EH934$J%?3>fw|?3s.)Zn#B- xx1`S?NhLr4t.i*1lP1mae `0 1P/# NLK>_vs?.Ze./8IR[PXa ]X bn +~!Zq1wJ5 [JqR GDV?-L!S?sN0FJ#3.J'',/q > endobj 8 0 obj > endobj 9 0 obj > /ProcSet [ /PDF /Text ] /ExtGState > >> endobj 10 0 obj > stream HWrH+X`bj59?`$l``Z12&aXry?=zj+O7]jr* c?7 Y~|?6E[;N&z?}??*o>n*L I.p2]kIIMDgGCX? Fy2uE 5*OrH/Q!*Q+8-Sx``} aj$XNls?jN&/hC uA"tg[w=0Nc1vgM/\{Cl0D?Fg?Yi I/''aKq89Ng/d%?\J(PM$&$9qVbAsjfFc?V{GPieUFKu&??Sa,F\P?([uO `htO4*9T|HL`]Wl`o_P Gw53c?HSGtz0N3-1eMYx&) ,+&F#F=zw/Ot%}tKUXX o|Sap"]:2W0va=Q?.2hJb[A?%9G{8 k&y}?t._*6j5!?|m{2~(j(3'':JMyH$[@C*3~dsVv-?e/.~VFMRW 3Xk{_AohcLY8?XU@U*^^oWal1 gS>?O?b E./=?8othVH#> B7 1?dt&?bJ2aTOSgXZ\bkEYARL29XF"n?@"*2;9_! > endobj 12 0 obj > /ProcSet [ /PDF /Text ] /ExtGState > >> endobj 13 0 obj > stream HW?Wt4k >WPT]/}7_x~{4zQ&;D&0~6b>e E /p ?e2N}v ogeZ=D|x/9rNh ;?Y-_f6W%:e-=SRFE?MeN" o??32_pRO_bG ||9`{.mPw0$ ,16.o|`7 ?eP''h}6 R| evO |?YsR>#" ''AmK?p%WP5u?+d>D^b''P? y uNI\BaNYL g#;eU?+:?Xh}Q?UV/^pcK5+]b*r;c4K=]obLIa Z?U.T+EY}wVMWOmO1''Evn3 sY!HEIE?]7zKzO??%DLk*Gkd,3 ;arof Z\hM "G48ePtzf\?_NQV?R''RE1fI[ ]) 3WVO uS,w  |?&;kfg77}?ml|sezdmUMrrlybc3?.frR,oY c11?]l@s46)vUcW~?7V7OncIQn0c&^sVzB!Qsmf8zr?bZIyF"+o+i{ NimE+n6x"~V?;,p ],w65BZzZ(DY5xm]?c~$Ï?U)uF_vZ1[ 7Nxz2j?=jjR~Ids^2Q|"zH1]pQi;y;S@BV''+?`_R8:0RJ@k@R endstream endobj 14 0 obj > endobj 15 0 obj > /ProcSet [ /PDF /Text ] /ExtGState > >> endobj 16 0 obj > stream H|WrF+FH6({?w41?Z@h Due#|1mz;P*N.*y0TsUc?VH?}?D-wE)TvyrdV8?%C:]`NbNH:B-gLa0t?h¨f28zWGnc?"a"n\pXyVh+!w eSPY69tQzJ8sFejluKjhLl/J''?f%?9kK_i. cB. X\VU6+3UkHlgYO´`g}4hZHDF4R^,Be:by{:m?oRc@sV. J,$U)*?J %i #X+^k0BLn ?7 hfp?~BbDtv}D,|3EZEyZdB$jI2cAIJ[$@yi|; /Y*y^0- 4EkTE%/gAv@({z#Nm:#T=[9)}??=I5Y}:AW''MG80V4tf(aphG`$5`#lev?IÐ?LLGK1$`)@u,?~B3Au> rjTaJS2NNj2?xXSTy{8$& wu\Xe??Fs=oi=?ZT3 {Rg E5NgD ?Y|=0 :I9 ''J,Bwp_L_S3h=E.;f`bAfMRH-%LY.+*]3kSuuJ{6`axdP@K#4"?+LRr\~?P?Y$VG-Ot:U Z9GL]BEM?FT]{jh-hrb''G?hd?k %#ken+ (??U''d6fOp?Af(OR{X¨]$_9KYMZT ]f BStGF?!Z3?.HM|g0v^Kt\? #^8x1?4F\|x?h"+l,{I dZs P9qX&!¥chRK2TX-{sH^ Xx ?M ?dvLz ]K@c''So%N LƒZ=JvOF*F}{?36NG?l 32/LLzhUWdXj\(%f ]3?e0 ~ -!BnFwA_O4~(! Cc`c\[r-?m?J?5V 9F?7´0 I, X?? T4l*t~hTf:tPevdmN??ePC-)W e)X`D/c??|Az?k Rh-tB`0;yZ1) O _`V0/ endstream endobj 17 0 obj > endobj 18 0 obj > /ProcSet [ /PDF /Text ] /ExtGState > >> endobj 19 0 obj > stream HW?+Xt41 (BMP$4 @js),I1|?Gn O u6pZbpq: IvYQr8keDr???R,b:D_kON`F/ c">5o:y]A_sLs> )Ia*}V>r j(%KmgF6|+UBy}B8B]i??,9`L?M7ug].bN?&A4Kx%H^3z>''?''?6U5QC,3Ib?!*TjcFz9O.XpGHmBSa v?N;Ii#?S? '' s?GrY;t2U (Q IbqV?8D?W~??DV0X%7 '',qs~o!zR7VE1E? K MrBs?IrBvNLb!Os?jQH(;Is $2\`$TA/@i+j!&T 8H;S??Qr^VS8 Y> Ur,d_bN7?6n^wa2Avi.|6p?f¼/ta[?T?*&7u>\` SUd=?ByB@"LAsR?C>-5YO?NNkoF 0$N/VT+?^LMqv oR?brTC[]PxIC4hp NxK~L|4 ß)n4IDJl15lf=?" }X7>?:d>[@MdT??nF~xkpV6 m0b?.B?WYLow?N(x+ MI|hoZ;;ve$l6FRa> G+2mnuFPZ?N%dsRd"dY{YZda/GhHB#xQc}?=o2%kb[_ endstream endobj 20 0 obj > endobj 21 0 obj > endobj 22 0 obj > endobj 23 0 obj > stream HTyPwamg(WV0@ iXS[F0I}3sJpRS W_/ SO*@uy)A??;C$l@''PxEp?F_.10N&42Joi[)ABE8rd{"* q\ ?|8 1\-Lg?TcÀ{{=Lc+j?X]0_YM??l?x.48U?B?73(A{/??~a}|zMge fvw Aoro!v 2!'' ?}g+?D{?mU 8qo4.g3?t`A@1 z 2''( ? x!?3GGmX?hoa=tFb0Ue)ks`OwVmV5K}Pybo\ H#Na8{wWVsE8*Gfh\qQn5YkuW>z zt"q"~LE Wk7>#S!''8O/PGY@fhhvY8D2*?V''k@?S?L]?NVewbQ7rB Bub:m = ; 5CrvA5!ge1@%''RkOv^ ?46N`*!J HxTao ?_#c6?ox?+er&lSU}_\?bM%rpOux KuD @IN+T AeBkqUGW??l''{5y3o#3:op?Eh%=)  HOwq?MS?yxa Sba]*''}3ƒ>NiG?rwAmfJ=D[?kU*}ysanwe0Y)q-z.n5e?j8S:(DuXg A%6-u3r4BblOuWL+ O,4 aT kabTV7NfE"rXLJCk?`z%J)uDOI]tnx->r($ + G(x(?` }?GN"8nm}8(#U?H(MKXKQ ]VI?| /Dbt}FX]ll3a47,?w30c0 B4-jYY?+SIU K%?liUE_Os?Yk=C9\Tn!YgKuEw\&$Jl??;'' zaCd l f7kg?b?7+sccP?.x.f7wv%_=*kaU .Y''FQl}0 y0??]W#->{f}`?Jx$Z-"(y&QKuu0?>`@?E79=~{bim|x.%N]?HSC7+ON= D#Er`a#&)p-M?&ZP|i?XUw#n[P(jF %$ @?oP> qT,i /{$ 4uW$q''"Adr*;VEwr.PI0R8Nl>{H@,?hJ"gPMpEvWHm.mv%ngGDe5d]$Nr~>WVPh'@(}@.(_A`%)  u}wc9og4^þ! s00 # 47D]f$VCD@ew?}Akx?xK}=M- #VGYHiAg??Ph_q^f>$a;^#pw$(e_ 0ywz: ?jC %|kB$Jx#g;o=?w U=62e > endobj 25 0 obj > stream H|U{TW$d /TBwmUPQQQT$@(!!A^!JyC`q"Q#U??9j?oe=gw=;|abL$-_*,8|vF6LV%hbR{80#;z;Z"ŽtN \;rL,?X_n~`9v{8nq51?:^gP%r?nx#AmTR8SqUZ2t\&QWsKC8Ub &>R_ 2,Xg ''kaJ9c={3UyXCGh0?6hQ=^!k/K]d*B#HQx"H?P f8Gw=&-EM9?(~2Q!'')Cj^Q''%0H$m:r6? {?ZV{x$ S/,XiQB4PG@,Š:?HFflMw UhZ-e5 VZVVA6g;K?X XCe?- S,A/Sve+hCd\(@\hw)X8?xgH?c_gQ@MU^ek1a9~ng/x84f;??D]3kSIIA)9aiP Kv3^>$U9o ` E@/4_[7M31? oXQdDaK>#ki?CR,~xOAP55f 4S>mhN^D*__+7RE[y$oZeyG{=t~0q?l Y;J*bz?-b:6)oKcb( (&Q> Pi7Y|`[?9Dx ?V7?%Rr?A:?AGLB{a H!ddVS_@1h7JD`HMY z9sR!Qfi`k?B ?)z^B8Q?8B*!b74X%?#?"7X?NznzB|\VFR*V}8p 1?PdwF gtet2){Ja{vjP!PpDlL,yji?)*?Ea C-+.M(W62}$z% -S5J?.@},Lt3G%-zY$y?Qf%Jy?$( UTdd+%3m.l4[?y^nxy yNk?R]BHi6''N I 5VfQ%(W0+S(!O[W6z%FuRye54^ J|G7 f>i~\|-*?24zB%(\ L0Qt1!~ URQ:62z?*?e?}Q_IN@PI-[FJ!r?Q*/!?Ÿ7YYSx''4[5 5??D3S? b8{6(?e?i3dQUSA?eG]Pb!z}`t!r+~ERE E_ u??jrr? a!)ih 9kQ^S?+(=A||vDUbM]=Ob.ufqBGa]/F0:r? V^V\K3(gPc R?%*v!q?w b7qz^snD7#6jC%t|ge1S?4(3 ?mK;Yc1kbiDVNafa`{cCFNEbW "$V?oo}fG_}n4^ ft|#w3lILD?Xt "u G"Wm2!RE&{uK]Evr>fPe$FQX~+TyJ;Dh Yu ZVhyt l!Hy:^B''hc?Yszv 1(??AV0ZdB6Bhxqt$u1H-Uc,Z :&Hy/vöa9Wag9ADRLZEE#PF_=XvZjr=~-#bxB9-)tR"E UB aLeEvÚ u1r5w*zyZoG~-KeUE:!fJ2XRfG:si???Z"$0sBmKemT?wph$1,sx)+F(?det'' e4?rjI3s)l_;? .11I[?/a%?f{)Z6]#?tY os_kXA{;?_HQ9WoI0PO!vBa]RsO~7~6o}(Oøz,ljKtF''Ad1,$#:^v3%(;c#UW#;em%N?u mg ?oc1=I|QIsdpAk$'':#n=?yW|"ID"w kM! 8}9+h>?t9s o''X@7Q?DZ15gUUiR!=#dmoo!{3?% }>&$-"@~t''NK w{5*]V=!J QW0{H8E#)x''"A?Rc/ o(4\ "hgfbkhq8-U:Z`5bsXHS5?{Qjr K!YQ]($c?rX ? Bc0 h7t7f?&Zo sEWiuD0k+kI?fNRkS#Ky|>BEXIL,0&z (#;=yA?;.n-[>+7t$?1 UjVM#tT: (zjN$K>nO } D_za {XJIZyaWD|''L>^!M??~?+SE"6)dBs=PpZt\?OXu?&$yrQ?^""?R8^N(sB6Pi!"?''?IO?-%~Cs''!W"LT?z,d_*^? endstream endobj 26 0 obj > stream Hd}Lu%u?$(@7f ^llbiZ rWZJFWHa0V [0)?n?,e89h?>|x SDV fbw,i\Vg1l*EL?PXbX V)C1&6o ;Y4;?sxrb?fwKj$+?U;o P6X.M}> 0''XIrh+??DpGnzeNVûak8| *r\3PzfO~#JG$?Q?,]>KfB\h~2$|A 7.!r$]*R d3P}A}>&~tSYts? k;] 522Q&H{5pCN5lmUi?iup0t.7?y5D; > endobj 28 0 obj > endobj 29 0 obj > endobj 30 0 obj > endobj 31 0 obj > endobj 32 0 obj > stream 2008-05-13T11:32:52-05:00 2008-05-13T11:32:35-05:00 2008-05-13T11:32:52-05:00 PScript5.dll Version 5.2.2 application/pdf Microsoft Word - A&A Wiley.doc thartman uuid:7c038047-1945-4814-bcb7-43cdbf0b3773 uuid:55eb97f6-f1a9-4ace-8f1d-1157245ac43f Acrobat Distiller 7.0.5 (Windows) endstream endobj 33 0 obj > endobj 34 0 obj > endobj 35 0 obj > endobj 36 0 obj > endobj 37 0 obj > endobj 38 0 obj > endobj 39 0 obj > endobj 40 0 obj > endobj 41 0 obj > endobj 42 0 obj > endobj 43 0 obj > stream HdU TT}?#:qu*AIQ@#?edUl?XIM4"-4F.?UZ&?F"?7{}9t>F1M0)qH#(mh3''s_h:5Dci}?W m 8?!(?|/´\Y?E?}g;YEyy?EN2+-?>LQbrr Ro {^VzV+?7'' >BnB?_!_XA aN# 9)N Ä Jh|vN.8RL%LV_}?z^t[d~''vW5!?Pcx#?h~1P K0P" ''[a/r[Isz n 0i*Q_Lj2_ +SKT# sJ/u(Ei4EQ?R+MHz? @ +GEaozj[(Vu1P:SHnOK!3#P? 1V] -)R5''5*)zi?!.j\m=y &%?B?r_`t*D0#i62 ?,4KIWlE8f ]#rIH})]n-p  y?z0hY=G4lF83hu:dwH0(!_zF%?KW usY??JXnV%$>3~J?u2)o8 Z ?:!hE]F8''8Q-S+5VM?{(3rg6Z:[ ;C%WZ7_m?iHjzR w9W?uj?VtNF %*XEfsQbqM_oyrR9qf%k%V#i9''P5''){l?M!}hxWbUKgcRb)`R?9vfm;W&7Ay,S:)rOM?W*-SSzye##d?wVE#0=?^lnLrp$R:uT\Ig?,\7lbj?PIX-Vb h[]F;^E`J#)lp[m.28v\>R???]Mn7|>g f1c?ceJd1RW4}fjtV¤?z vS 1-4PoB%K /yU%,:B$>5$,8uF.,K@n#_pLu3Kpaa2]yPe?)? 2 db1!0z@7v]?av Q{2©5# Zkkg}pby9?mT v/>tyEpPs6M%-:|&WP * |l- 6! fM,uA!*gUw"WG?":'';DoJW?N|jA=FSc y3.VA1qu)Bpc-}=,x+3??=3rVJoPIAPg"IH*hd%0d *F- ??^Og=&E,,=-?u]?s9{o;?\}Lgsa*8?D??/P ^ ?''J8@Z??@q&uC~=^jp?;=z>`g]?b& HIz.n.)@m#jyGQ[t? G 60"g(pD_4P{`4Ðf "*  x\] G (T8> fulP.L;_??S. V{\9Bbt ?-g@;jk|j~?+?| Iv2o+s8*UwU?F3 > stream H|TiPTW}w ?^&("EYL YaSqhfknA6T ? *!.fTDD1?$Q{i?TYSq;qX:_? !D!H(Kzw1#cknPo*1 O3m%j#ki*ELF%V,zWW?#J!5D'')RJVdyb#!AZ$WUZ{6RZ*jT(yL/UFKIJMZ\^*KrT N3BRT z``\0`kl0)1, 0,?X1?_?\XXI|=eqz8?sSyO{(pFO;dfa3k1{QG]G-, W S7M?3cog:T|+ ''VyGeI:UU,Y]~[lo3@QksvvnvvBPL?.V j _j&6? >1Pu?''Ci''&Bz_FV]u7 FO,kc$edGcO=d+ BR9L/!~,?#nK@+U~?r:t_J}EiIazp[)pWoJ2wQ\i}L4v"b {fs:np -3x&Co !?s)Tl#Js[S;&O3Utov(!aMP l|liR]z?D*^??FT Ege?}"]?rqx\ f5K/ /`(0!{cA.8CnaM^Np+CEG-v''y?9`i?B?+"{iIWWt6:osJ2-&0UT9I=9 o~''.!>?|}D9 , }bH?o&} DB.T_hN$]644 PJC4O67sLIkQt0?$*qm[K=TofA$r(I?Z}\&/{;G?yEJ?nn+" w3m ?$&A?4 c)-I[DsxQu-Ou8U/?W?/`SlZ&%|A,??5LNpZG5+~N#77Z,2 k/_?&^k3LxI`c?4A;Ch}W]%]u#FMr?{TJo\RK> {?9 NTo\.9pA$W?{aS#v$I.]`?Vm %$[)=''?%|2{%t_)b :Ed?>_(g7bi6Nr9?-Wju) U\R+6GSd;LdSiz&,K = NR\w] {HtFfui@H5y( ,''g?2O7S&W01B@7Q9 X5|gRmO_d D@  Gzg"o\"j?U??\Bv)=Tpl,/0{ KF\,8&vu g?µMZ]0cq*rIvQH0OiW,4{D?ug2? a5 E 6~m ?tq842[VD6 ?bKU"`lO?*`2 =O..k?ƒ?HDV2H iLR?''K`!j,c Jl+Jh''J~:w4 !w3+LL8+ds.M7WH[,b^t+vJ98 1 ) JJ=?02EA?9 z gMWD @6(Gf f3_J:tf"_? OFba]#ln*Xh?d>\~b?r?_i1RRw/?L`z@2NIg?x{{trg%DVbdJVhq29g3b(]WZyUZ-ubuOv]c?%@XXIthQ?$ U/3h&w:Ie ?DSV!G!sCWXR%H,+H\h Qp `9%;CN tlo:FU,Pci?fv>KiRM+?[?#:]m)/?0)Ddg{sB"& !/H??6~h??qN{c?sn]W f8 bb4h"paW;^ ''JZE:g''Q}?Y-L3hJMf''J* zsDa!62>Asxn;rS6O/l}Jo*%c9NUO_JZ%+6/l?''"?z^A34G e|Z?Jh9Z/Qf=tA t5}jJv| p jd`>zf@O\6ooc)h]2E??^LG&$,bíE2I?F;`&leW"DB^}g~(J-Y6%N%EuR;5+nK(+BAL4c[KVvf/$YP`pOW9??4?WJx{|\?.V.*+yHh^Lv9n''?-;D=Qsd cL3eU-}: > stream HlU PSg?&^DsceUP >RJ?`kR!V2Q;;->`]m>PD;8VMF {xA;;s?ws.(Ce|s?1kV{A9hA,$CUQW> -jP?&e?Tznc86xN;g?_lUB1(lk2?VA`1?f?o-464f+JYFsQ~BqYl ?` ??U1) 3-R1K&2(a?|,?!!+C.+$\Fn=n 57 60^K ?L:sIK?.exPg+/aus+99''gy\&2?N` G+j08&z-c  b`&|D?aPB?/,d?6R>q9G->~a 8FYsXd?~NV?Uz\HDwZ''Cc??c$V"7*i+FA S3eG)S$Y ÙX :I8vX.&RvQ1lKa0P4 I0n?z21B VP*k^?F-hpEWã CtWB,q4 A%}JQm Ï@?wqmyByo?|>IBs gtEEO.v )vU"TP*_*c>" h ,42~`2?M@}@d d@2/(W)a7?O\,?c+"=?d5y R&MxDqFa703h? 3 ATDg PZ%BEB*- V*rx +j8 F6CQ`)"2v?bm6mL3?#VWhl1)m>O6Qc}r''7VG-S (B$ 6^''qtcpk]YZRl-pOt{=GW.47 ?xCrhwjwDgSp iX?mqg4^Q}*?CJ; ?-iAXODX h?!u}hcy>roI =~ *QV?" |pv8E9`?5. /Nh9C; 8OWj[*u{V CLI~AI?oqn[8Ic>x &a\ ´?|Cqt;8},m L}v@`MYs?  s)hf _]&U`:Ms?KS n1{% ,S K:!Qd^[& \?;tiB~T?Q%uB#KG gd4!@rO ~P~xQf|v?1q4x%3H?''J9 > endobj 47 0 obj > endobj 48 0 obj > /ProcSet [ /PDF /Text /ImageB /ImageC /ImageI ] /ExtGState > >> endobj 49 0 obj > endobj 50 0 obj > endobj 51 0 obj > stream xYnF}W DkHSV&Ur(n"F ''hi"e1b gg?zSR"@y[!,o " !  :DRK(2?&&(Eq$3%_YL42[u Jh$|`5F_&6((2&)Md 9f_cF%? |lH,sLc P|IX($UI& E}ne OZ_8 5>f^tZFKa6:zH{K=gy]h 0YQ)w!X#VZV@._v pI?W+!gT)b fP 7''t!+AR"?: !V3?eK d?p$pC?A19xeq .^C4|zDGzhP!Aieq#?(X27"[Cy:?s?3Lb.?n }x31?VKs yd Y2>|?y(Y$Ne:?U\?dtF?"''YR?N?tR3&F?4i 1,GQ)8V.Fc_?MoX;YNc06GU"G7 N{Pac$& bZsl9z1NaTSs?:?$!$ft73499gHu?6E£=''=S?^j?ee v$?LYiXySc ?`om4{UqaSUrZqs-ega]Rj=Pvea@i(P  .=QN_aRmlm&?T''W~NzFqwnvk?\iip6SEqH ] /Size 52 /Root 34 0 R >> startxref 74416 %%EOF

Table of Contents

Auditing And Attestation.

Overview Of An Attest Function.

Audit Opinions.

Use Of Report Of Another Auditor.

Comparative Financial Statements.

Compilations And Reviews.

Overview Of The Audit Of Financial Statements.

Audit Risk.

Internal Control.

Evidence Gathering.

Accounts Receivable And Revenues.

Statistical Sampling.

Inventory And Accounts Payable.

Auditing With Technology.


Cash Receipts And Cash Balances.

Special Reports And Other Reports.

Long-Term Liabilities And Contingencies.


Land, Buildings, And Equipment.


Financial Accounting And Reporting.

Accounts Receivable And Bad Debt Expense.

Present Value Computations.

Land, Buildings, And Equipment (Fixed Assets).

Bonds And Notes; Payables And Investments (If To Be Held Till Maturity).

Miscellaneous Financial Statements.

Stockholders' Equity.

Accounting For Leases.

Miscellaneous Accounting Concepts.

Marketable Securities.

Long-Term Construction Contracts.

Installment Sales Methods.

Structure Of An Income Statement.

Contingencies And Other Losses And Liabilities.

Deferred Income Taxes.

Equity Method Of Accounting For Investments.

Consolidated Financial Information.

Statement Of Cash Flows.

Intangible Assets.

Pension Accounting.


Accounting Changes.

Partnership Accounting.

Financial Instruments.

Earnings Per Share.

Foreign Currency Balances.

Disposal Of A Component.

Reporting Segments Of An Enterprise.

Governmental Accounting—Fund Accounting And Financial Statements.

Governmental Accounting—Financial Reporting Process.

Accounting For Not-For-Profit Organizations.


Professional Responsibilities.

Federal Securities Regulations.

Sarbanes-Oxley Act.



Sales—Uniform Commercial Code (Article 2).

Secured Transactions - Uniform Commercial Code (Article 9).

Negotiable Instruments.


Debtor And Creditor Rights.

Real Property.

Employment Laws And Environmental Regulations.


Overview Of Individual Income Taxes.

Individual Income Taxes—Income.

Individual Income Taxes—Exchanges.

Individual Income Taxes—Deductions For Adjusted Gross Income (AGI).

Individual Income Taxes—Itemized Deductions.

Individual Income Taxes—Tax Credits.

Income Taxation Of Partnerships And S Corporations.

Corporate Income Taxes—Income.

Corporate Income Taxes—Expenses.

Corporate Income Taxes—Other Areas.

Other Taxation Areas.

Business Environment And Concepts.

Business Structure.

Information Technology.



Business Strategy.

Financial Management.

Working Capital Management.

Financing Current Assets.

Capital Structure.

Risk Management.

Capital Budgeting.

Quantitative Methods.

Performance Measures.

Quality Control Principles.

Financial Planning.

Cost-Volume-Profit Analysis.

Cost Accounting.

Variance Analysis.