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Wiley CPA Exam Review 2012, Business Environment and Concepts

Wiley CPA Exam Review 2012, Business Environment and Concepts

O. Ray Whittington, Patrick R. Delaney

ISBN: 978-1-118-18293-2

Nov 2011

432 pages

Select type: E-Book



Everything today's CPA candidates need to pass the CPA Exam

Published annually, this comprehensive four-volume paperback reviews all four parts of the CPA exam. Many of the questions are taken directly from previous CPA exams. With 3,800 multiple-choice questions, these study guides provide all the information candidates need to master in order to pass the computerized Uniform CPA Examination. Its unique modular format helps you zero in on those areas that need more attention and organize your study program.

  • Complete sample exam
  • The most effective system available to prepare for the CPA exam—proven for over thirty years
  • Timely—up-to-the-minute coverage for the computerized exam
  • Contains all current AICPA content requirements in auditing and attestation; business environment and concepts; financial accounting and reporting; and regulation
  • 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 four volumes
  • Guidelines, pointers, and tips—show how to build knowledge in a logical and reinforcing way
  • Other titles by Whittington: Audit Sampling: An Introduction, Fifth Edition

Wiley CPA Exam Review 2012 arms test-takers with detailed outlines, study guidelines, and skill-building problems to help candidates identify, focus on, and master the specific topics that need the most work.

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Preface vii

About the Authors ix

About the Contributor ix


Chapter 1: Beginning Your CPA Review Program 3

Chapter 2: Examination Grading 15

Chapter 3: The Solutions Approach 17

Chapter 4: Taking the Examination 24

Chapter 5: Exam Content Overview 27


Module 40: Corporate Governance, Internal Control, and Enterprise Risk Management 35

Module 41: Information Technology 63

Module 42: Economics, Strategy, and Globalization 119

Module 43: Financial Risk Management and Capital Budgeting 170

Module 44: Financial Management 213

Module 45: Performance Measures 264

Module 46: Cost Measurement 294

Module 47: Planning, Control, and Analysis 325


Appendix A: Business Environment and Concepts Sample Examination 371

Appendix B: Business Environment and Concepts Testlet Released by the AICPA 386

Appendix C: 2011 Released AICPA Questions for Business Environment and Concepts 388