CPA Study Guide: Auditing & Attestation: Questions, Answers and Study Material Specific to the AICPA Code of Professional Conduct (Auditing & Attestation Area I, Band 2) - Softcover

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Area I Ethics, Professional Responsibilities and General Principles: AICPA Code of Professional ConductArea I includes Nature and Scope of Engagements; Ethics, Independence and Professional Conduct; Terms of Engagement; Engagement Documentation; Communication Requirements; and Quality Control. 15-25% of the AUD section of the CPA exam is covered in Area I. In this book, you will find and need to understand and apply the following concepts:•Understand the principles, rules and interpretations included in the AICPA Code of Professional Conduct.•Recognize situations that present threats to compliance with the AICPA Code of Professional Conduct, including threats to independence•Apply the principles, rules and interpretations included in the AICPA Code of Professional Conduct to given situations.•Apply the Conceptual Framework for Members in Public Practice included in the AICPA Code of Professional Conduct to situations that could present threats to compliance with the rules included in the Code.•Apply the Conceptual Framework for Members in Business included in the AICPA Code of Professional Conduct to situations that could present threats to compliance with the rules included in the Code•Apply the Conceptual Framework for Independence included in the AICPA Code of Professional Conduct to situations that could present threats to compliance with the rules included in the Code.This is the second book in the series of budget CPA exam materials for Auditing and Attestation.The questions in this book only relate to the AICPA Code of Professional Conduct. CPA exam study materials generally cost $80 and up, so I wanted to create budget materials for you to work on your weak areas or supplement other exam preparation material.Future study guides will come out for more of Area I and the other Areas of the Audit Exam, along with FAR, REG and BEC.I have found that the best way to study for the CPA exam is to answer questions. The correct answers will have an explanation. The related text is study materials related to the topics in the questions and applicable definitions. I believe most exam takers can pass the Audit section after devoting 100 hours of study within 6 weeks of the exam. The studying should be productive, meaning concentrate on questions and go into further detail on missed questions and weaknesses. OF course, you can read the entire book if it helps you and you have time.These questions are up-to-date as of June 2019, but the exam changes once or twice annually.

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