Wiley CPAexcel Exam Review 2016 Study Guide January

Auditing and Attestation

Author: O. Ray Whittington

Publisher: John Wiley & Sons

ISBN: 1119256593

Category: Study Aids

Page: 744

View: 1610

The Wiley CPAexcel Study Guides have helped over a half million candidates pass the CPA Exam. This volume contains all current AICPA content requirements in Auditing and Attestation (AUD). The comprehensive four-volume paperback set (AUD, BEC, FAR, REG) reviews all four parts of the CPA Exam. With 3,800 multiple-choice questions. The CPA study guides provide the detailed information candidates need to master or reinforce tough topic areas. The content is separated into 48 modules. Unique modular format—helps candidates zero in on areas that need work, organize their study program, and concentrate their efforts. Comprehensive questions—over 3,800 multiple-choice questions and their solutions in the complete set (AUD, BEC, FAR, REG). Guidelines, pointers, and tips show how to build knowledge in a logical and reinforcing way. Arms test-takers with detailed text explanations and skill-building problems to help candidates identify, focus on, and master the specific topics that may need additional reinforcement. Available in print format.
Posted in Study Aids

Assessing and Responding to Audit Risk in a Financial Statement Audit, October 2016

Author: AICPA

Publisher: John Wiley & Sons

ISBN: 1945498161

Category: Business & Economics

Page: 592

View: 9774

"The audit risk assessment tool walks an experienced auditor through the risk assessment procedures and documents those decisions necessary to prepare an effective and efficient audit program. Designed to be used in lieu of cumbersome checklists, it provides a top down risk-based approach to the identification of high risk areas to allow for appropriate tailoring of audit programs which will result in audit efficiencies ...The AICPA audit guide assessing and responding to audit risk in a financial statement audit is the definitive source for guidance on applying the core principles of the risk-based audit methodology that must be used on all financial statement audits. This guide is written in an easy-to-understand style that enables auditors of all experience levels to find answers to the issues they encounter in the field. Unique insights, examples and a comprehensive case study clarify critical concepts and requirements"--Publisher's website.
Posted in Business & Economics

Wiley CPAexcel Exam Review January 2016 Course Outlines

Auditing and Attestation

Author: Wiley

Publisher: John Wiley & Sons

ISBN: 1119238781

Category: Study Aids

Page: 504

View: 8856

The Wiley CPAexcel Course Outlines are updated bi-annually, map perfectly to the Wiley CPAexcel Courseware outline and structure, and feature Bite-Sized Lessons. Provided in printed format for all four sections of the CPA Exam; the AUD section includes 1 volume. Each course outline is a series of Bite-Sized Lessons. Each lesson usually consists of 3 to 10 pages of study material. The content of each course outline is identical to our courseware at the date of printing. Separate course outlines(s) for each exam section covering the complete scope of the AICPA content specification. Course outlines map perfectly to our courseware outline and structure. No cross-referencing is required. At the front of each course outline is advice from the author concerning the emphasis of the questions on the CPA Exam, as a guide to students completing their studies.
Posted in Study Aids

Audit Guide

Assessing & Responding To Audit Risk In a Financial Statement Audit

Author: AICPA

Publisher: John Wiley & Sons

ISBN: 194165133X

Category: Business & Economics

Page: 576

View: 7577

Want to ensure effective and efficient execution of the Risk Assessment Standards? AICPA has the resources you need: Audit Risk Assessment Tool (available online only) Assessing and Responding to Audit Risk in a Financial Statement Audit - AICPA Audit Guide The Audit Risk Assessment Tool walks an experienced auditor through the risk assessment procedures and documents those decisions necessary to prepare an effective and efficient audit program. Designed to be used in lieu of cumbersome checklists, it provides a top down risk-based approach to the identification of high risk areas to allow for appropriate tailoring of audit programs which will result in audit efficiencies. The tool is available in the Online Subscription format and includes access to the full Risk Assessment Guide. The AICPA Audit Guide Assessing and Responding to Audit Risk in a Financial Statement Audit is the definitive source for guidance on applying the core principles of the risk-based audit methodology that must be used on all financial statement audits. This guide is written in an easy-to-understand style that enables auditors of all experience levels to find answers to the issues they encounter in the field. Unique insights, examples and a comprehensive case study clarify critical concepts and requirements. Disclaimer This Audit Risk Assessment Tool is designed to provide illustrative information with respect to the subject matter covered and is recommended for use on audit engagements that are generally smaller in size and have less complex auditing and accounting issues. It is designed to help identify risks, including significant risks, and document the planned response to those risks. The Audit Risk Assessment Tool should be used as a supplement to a firm's existing planning module whether in a firm-based or commercially provided methodology. The Audit Risk Assessment Tool is not a complete planning module. The AICPA recommends the Audit Risk Assessment Tool be completed by audit professionals with substantial accounting, auditing and specific industry experience and knowledge. For a firm to be successful in improving audit quality and efficiencies, it is recommended that a 5+ years experienced auditor completes the Audit Risk Assessment Tool or the engagement team member with the most knowledge of the industry and client (often Partner in small/medium firms) provides insight to whomever is completing the ARA Tool. The AICPA recommends this should not be delegated to lower-level staff and just reviewed – it should be completed under the direction of the experienced auditor (if you delegate to inexperienced auditor you will be at risk for less effectiveness and efficiencies because the tool is intended to be completed by an experienced auditor). The Audit Risk Assessment Tool does not establish standards or preferred practices and is not a substitute for the original authoritative auditing guidance. In applying the auditing guidance included in this Audit Risk Assessment Tool, the auditor should, using professional judgment, assess the relevance and appropriateness of such guidance to the circumstances of the audit. This document has not been approved, disapproved, or otherwise acted on by a senior committee of the AICPA. It is provided with the understanding that the staff and publisher are not engaged in rendering legal, accounting, or other professional service. All such information is provided without warranty of any kind.
Posted in Business & Economics

Risk-Based Auditing

Author: Mr Phil Griffiths

Publisher: Gower Publishing, Ltd.

ISBN: 1409457907

Category: Business & Economics

Page: 236

View: 4676

The role of internal audit is changing. The Sarbanes-Oxley legislation in the US and the Combined Code for Corporate Governance in the UK focused on the need to demonstrate the active management of risks and report on this subject to shareholders. Boards of Directors are therefore increasingly requiring their Internal Audit functions to provide a much higher level of assurance in this regard. Phil Griffiths' Risk-Based Auditing explains the concepts and practice behind a risk-based approach to auditing. He explores the changing environment in both the private and public sectors and the associated legislation and guidance. The book then provides a blueprint for refocusing the internal audit role to embrace risk and to help plan, market, undertake and report a risk-based audit. The text includes a detailed risk-based audit toolkit with 14 sections of tools, techniques and information to enable a risk-based approach to be adopted. This is an essential guide for internal and external auditors seeking to manage the realities of the audit function in the turbulent and fast-changing business environment that has emerged since the end of the last century.
Posted in Business & Economics

Auditing: A Risk Based-Approach to Conducting a Quality Audit

Author: Karla M Johnstone-Zehms,Audrey A. Gramling,Larry E. Rittenberg

Publisher: Cengage Learning

ISBN: 1305465660

Category: Business & Economics

Page: 960

View: 1908

AUDITING: A RISK-BASED APPROACH TO CONDUCTING QUALITY AUDITS integrates the latest updates, fraud risks and ethical challenges−whether it's the AICPA and IAASB's clarified standards to harmonize auditing standards in the U.S. and abroad, the Committee of Sponsoring Organizations (COSO) of the Treadway Commission's updated Internal Control-Integrated Framework or the AICPA recently issued new audit sampling guidance. New end-of-chapter problems as well as new cases provide valuable hands-on experience while demonstrating the relevance of chapter topics and helping students refine both reasoning and auditing skills. Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.
Posted in Business & Economics

The Security Risk Assessment Handbook

A Complete Guide for Performing Security Risk Assessments, Second Edition

Author: Douglas Landoll

Publisher: CRC Press

ISBN: 1439821496

Category: Computers

Page: 504

View: 7996

The Security Risk Assessment Handbook: A Complete Guide for Performing Security Risk Assessments provides detailed insight into precisely how to conduct an information security risk assessment. Designed for security professionals and their customers who want a more in-depth understanding of the risk assessment process, this volume contains real-world advice that promotes professional development. It also enables security consumers to better negotiate the scope and rigor of a security assessment, effectively interface with a security assessment team, deliver insightful comments on a draft report, and have a greater understanding of final report recommendations. This book can save time and money by eliminating guesswork as to what assessment steps to perform, and how to perform them. In addition, the book offers charts, checklists, examples, and templates that speed up data gathering, analysis, and document development. By improving the efficiency of the assessment process, security consultants can deliver a higher-quality service with a larger profit margin. The text allows consumers to intelligently solicit and review proposals, positioning them to request affordable security risk assessments from quality vendors that meet the needs of their organizations.
Posted in Computers

Passing the Risk Management Professional (PMI-RMP) Certification Exam the First Time!

Second Edition

Author: Daniel C. Yeomans

Publisher: Dog Ear Publishing

ISBN: 1457551381

Category: Study Aids

Page: 252

View: 9686

In business, either you can manage risk, or risk will manage you. The key to successful risk management is use a tested, real-world process to manage risks. We share this process, tools, techniques, templates, and more. And along the way, we help you prepare for the PMI-RMP certification exam. This second edition is updated with new information from the PMBOK, including a 150-question self-test, useful activities, and a comprehensive glossary. You can count on this book to be the primary source you need to pass the PMI-RMP® exam the first time. If you aren’t applying for formal PMI certification, this book serves as a great reference to improve your overall Project Risk Management skills. Whether you’re an experienced project manager or someone leading their first work team, Passing the Risk Management Professional (PMI-RMP)® Certification Exam the First Time! gives you the practical tools, insights, and advice to manage risks for your next project.
Posted in Study Aids

Project Management Checklists For Dummies

Author: Nick Graham

Publisher: John Wiley & Sons

ISBN: 1118931416

Category: Business & Economics

Page: 304

View: 2438

Your must-have tool for perfect project management Want to take your career to the next level and be a master ofplanning, organising, motivating and controlling resources to meetyour goals? This easy-to-use guide has you covered! ProjectManagement Checklists For Dummies takes the intimidation out ofproject management, and shows you step by step how to use rigorousself-check questions to save significant time—andheadaches—in managing your projects effectively. Project Management Checklists For Dummies gives you to-dolists, hands-on checklists and helpful guidance for managing everyphase of a project from start to finish. Before you know it, you'llbe a star project manager as you organise, estimate and scheduleprojects in today's time-crunched, cost-conscious global businessenvironment. Includes useful to-do lists and checklists to ensure all thenecessary steps are completed Offers simple exercises to help clarify needs and requirementsalong the way Provides templates to complete, which can also be downloadedfrom Dummies.com and customised to suit your uniquerequirements Supplies hints and tips to help you along the way If you're a project manager—or any professional chargedwith managing a project and wondering where tostart—Project Management Checklists For Dummies isyour ready-made tool for success.
Posted in Business & Economics

Energy and Water Development Appropriations for 2016

Hearings Before a Subcommittee of the Committee on Appropriations, House of Representatives, One Hundred Fourteenth Congress, First Session

Author: United States. Congress. House. Committee on Appropriations. Subcommittee on Energy and Water Development

Publisher: N.A

ISBN: N.A

Category: Federal aid to energy development

Page: N.A

View: 5748

Posted in Federal aid to energy development

Auditing and Assurance Services in Australia, Seventh Edition

Author: Grant Gay,Roger Simnett

Publisher: McGraw-Hill Education Australia

ISBN: 1760422002

Category: Business & Economics

Page: N.A

View: 9383

Auditing and Assurance Services in Australia 7e, reimagines Gay & Simnett’s highly regarded text for a new generation of learners. While continuing to provide students with the theoretical concepts they need to succeed, this edition features more practical examples and real-world applications to allow readers to immediately apply what they have learnt. The seventh edition continues to help students master auditing concepts through its strong visuals and engaging content. Underpinned by a comprehensive update to the content, auditing standards, end-of-chapter exercises and integrated with a wealth of interactive and highly personalized digital learning resources, Auditing and Assurance Services in Australia 7e is the complete learning resource for today’s Auditing students.
Posted in Business & Economics

High Risk Update--information Security

Many State Entities' Information Assets are Potentially Vulnerable to Attack Or Disruption

Author: California. Bureau of State Audits

Publisher: N.A

ISBN: N.A

Category: Administrative agencies

Page: 75

View: 6918

Posted in Administrative agencies

Joint Strike Fighter

Accelerating Procurement Before Completing Development Increases the Government's Financial Risk

Author: David G. Ahern

Publisher: DIANE Publishing

ISBN: 1437914322

Category:

Page: 51

View: 7808

The Joint Strike Fighter (JSF) is the DoD¿s most complex and ambitious aircraft acquisition, seeking to simultaneously produce and field three different versions of the aircraft for the Air Force, Navy, Marine Corps, and eight international partners. The total investment required now exceeds $1 trillion -- more than $300 billion to acquire 2,456 aircraft and $760 billion in life cycle operating and support costs, according to program estimates. This report: (1) determines the program's progress in meeting cost, schedule, and performance goals; (2) assesses manufacturing results and schedule risks; and (3) evaluates development test plans, progress, and risks. Charts and tables.
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The Complete Guide to Cybersecurity Risks and Controls

Author: Anne Kohnke,Dan Shoemaker,Ken E. Sigler

Publisher: CRC Press

ISBN: 149874057X

Category: Business & Economics

Page: 326

View: 6603

The Complete Guide to Cybersecurity Risks and Controls presents the fundamental concepts of information and communication technology (ICT) governance and control. In this book, you will learn how to create a working, practical control structure that will ensure the ongoing, day-to-day trustworthiness of ICT systems and data. The book explains how to establish systematic control functions and timely reporting procedures within a standard organizational framework and how to build auditable trust into the routine assurance of ICT operations. The book is based on the belief that ICT operation is a strategic governance issue rather than a technical concern. With the exponential growth of security breaches and the increasing dependency on external business partners to achieve organizational success, the effective use of ICT governance and enterprise-wide frameworks to guide the implementation of integrated security controls are critical in order to mitigate data theft. Surprisingly, many organizations do not have formal processes or policies to protect their assets from internal or external threats. The ICT governance and control process establishes a complete and correct set of managerial and technical control behaviors that ensures reliable monitoring and control of ICT operations. The body of knowledge for doing that is explained in this text. This body of knowledge process applies to all operational aspects of ICT responsibilities ranging from upper management policy making and planning, all the way down to basic technology operation.
Posted in Business & Economics

Fraud and Corruption in Public Services

A Guide to Risk and Prevention

Author: Peter Jones,Peter Tickner

Publisher: Gower Publishing, Ltd.

ISBN: 9780566085666

Category: Business & Economics

Page: 268

View: 1481

Peter Jones uses his wide experience to directly address the implications of fraud and corruption and suggest specific courses of action to be taken to combat such malpractices. The text is illustrated by detailed and realistic case studies, flow charts and control questionnaires, with appendices included for specific high-risk activities such as major contracts, means-tested benefits and financial accounting.Although aimed at public sector organizations, the techniques and situations are applicable to any large organization. Wider issues concerning the special responsibilities and problems of the public sector are addressed, including the changes arising from corporate governance and the challenges of ensuring impartiality and accountability within the new public sector environment.
Posted in Business & Economics

Das Risiko und sein Preis

Skin in the Game

Author: Nassim Nicholas Taleb

Publisher: Verlagsgruppe Random House GmbH

ISBN: 3641234522

Category: Social Science

Page: 384

View: 1011

Warum wir nur denen vertrauen sollten, die etwas zu verlieren haben Stehen wir für die Risiken ein, die wir verursachen? Zu viele der Menschen, die auf der Welt Macht und Einfluss haben, so Nassim Nicholas Taleb, müssen nicht wirklich den Kopf hinhalten für das, was sie tun und veranlassen. Intellektuelle, Journalisten, Bürokraten, Banker, ihnen vor allem wirft er vor, kein »Skin in the Game« zu haben. Weil sie den Preis nicht bezahlen müssen, wenn sie irren, fällen sie schlechte Entscheidungen. Taleb zeigt anhand vieler Beispiele, wie »Skin in the Game«, ein fundamentales Konzept des Risikomanagements, auf alle Bereiche unseres Lebens übertragen werden kann. Sein neues Buch, so provozierend und bahnbrechend wie »Der Schwarze Schwan«, fordert uns heraus, alles, was wir über Risiko und Verantwortung in Politik, Wirtschaft und Gesellschaft zu wissen glauben, neu zu denken.
Posted in Social Science