Wiley CPAexcel Exam Review 2014 Study Guide, Auditing and Attestation

Index

Acceptable level of risk

Access control and security software

Access control software

Access controls

Account-balance level risk assessment

Accounting and review services

compilations

key terms

review(s)

Statements on Standards for Accounting and Review Services

AR 60

AR 90

AR 80

AR 80

AR 90

AR 110

AR 120

AR 200

AR 300

AR 400

AR 500

AR 600

Accounting changes

Accounting controls

Accounting cycles

financing

inventories and production

investing

overall internal control questionnaires for

personnel and payroll

purchases, payables, and cash disbursements

sales, receivables, and cash receipts

Accounting estimate(s)

defined

Accounting principle(s)

AICPA Rule 203

Accounting records

Acts discreditable, AICPA rule for

Administrative controls

Adverse opinion

Advertising, AICPA rules for

Advisory services

Aggressive tax position transactions

Agreed-upon procedures

AT 101

AT 201

report on

AI (artificial intelligence)

AICPA Code of Professional Conduct

conceptual framework for independence standards

Due Care (Article V)

general information

Integrity (Article III)

Objectivity and Independence (Article IV)

PCAOB Independence Standards

rules, interpretations, and rulings

General Standards (Rule 201)

principles

responsibilities

in consulting services

in personal financial planning

rules, interpretations, and rulings

Accounting Principles (Rule 203)

Acts Discreditable (Rule 501)

Advertising and Other Forms of Solicitation (Rule 502)

Commissions and Referral Fees (Rule 503)

Compliance with Standards ...