Wiley CPA Examination Review

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31st Edition


Outlines and Study Guides
O. Ray Whittington, CPA, PhD
Patrick R. Delaney, CPA, PhD

John Wiley & Sons, Inc.

The following items copyright © by the American Institute of Certified Public Accountants, Inc. are reprinted (or adapted) with

Material from Uniform CPA Examination Questions and Unofficial Answers, copyright © 1982 through 2002 by
American Institute of Certified Public Accountants, Inc., is reprinted (or adapted) with permission.


Information for CPA Candidates and Content Specification Outlines for the Uniform Certified Public Accountant Examination, Board of Examiners.


Material from AU 319 (SAS 55, SAS 78, and SAS 94) and an AICPA Audit Guide, both titled Consideration of Internal Control in a Financial Statement Audit.


Material from AICPA Auditing Procedures Studies; Consideration of the Internal Control Structure in a Computer
Environment: A Case Study; Auditing with Computers; Auditing in Common Computer Environments; Audit Implications of EDI.


Example audit reports from Statements on Auditing Standards and Statements on Standards for Accounting and Review Services.


Definitions, examples, etc. from The Code of Professional Conduct.


AICPA Audit and Accounting Guide: Health Care Organizations, 1996, page 142.

Reproduction and adaptation of pronouncements, copyright © Financial Accounting Standards Board, Norwalk, Connecticut
06856-5116, with permission.
Material adapted, with permission, from Writing for Accountants, Aletha Hendrickson, South-Western Publishing Co., 1993.
Reproduction of “Combined Statement of Revenues, Expenditures, and Changes in Fund Balances—All Governmental Fund
Types and Expendable Trust Funds,” copyright © Governmental Accounting Standards Board, Norwalk, Connecticut 068565116, with permission.
Statement of changes in Fund Balances for an educational institution from Financial Accounting and Reporting in Higher Education with permission of the National Association of College and University Business Officers.
Several examples in Chapter 9, Federal Taxation, are taken from Internal Revenue Service Publication 17.
Copyright © 2004, by John Wiley & Sons, Inc. All rights reserved.
Published by John Wiley & Sons, Inc., Hoboken, New Jersey
Published simultaneously in Canada
No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical,...
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