CPA Auditing and Attestation Exam REVISION question PAPERS
CPA Auditing and Attestation Exam REVISION question PAPERS:-
As the national, professional organisation for all Certified Public Accountants, the AICPA’s mission is to power the success of global business, CPAs, CGMAs and speciality credentials by providing the most relevant knowledge, resources and advocacy, and protecting the evolving public interest. From financial literacy to public policy issues and peer review transparency to audit committee effectiveness, the AICPA is working to ensure that the public remains confident in the integrity, objectivity, competence and professionalism of CPAs.
CPA Auditing and Attestation Exam REVISION question PAPERS
Eligibility
International candidates are eligible to qualify as U.S. Certified Public Accountants (CPAs) as long as they meet Board of Accountancy eligibility requirements in one of 54 U.S jurisdictions – the 50 states, District of Columbia, Puerto Rico, the U.S. Virgin Islands and Guam. (The 55th jurisdiction, the Commonwealth of Northern Mariana Islands, is not yet ready to accept CPA applicants).
Candidates must be able to take the CPA Examination in English. (It is not available in any other language).
Qualifying through a board of accountancy is the ONLY route to the U.S. CPA license. There is NO central professional body in the U.S. through which candidates may qualify as CPAs.
In order to appear for the Certified Public Accountant Examination, the candidates must have any of the below qualification
- Member of the Institute of Chartered Accountants of India.
- Member of the Institute of Cost and Works Accountants in India.
- Member of the Company Secretaries in India.
- Master of Commerce
- MBAs
In order to become a CPA in the United States, the candidate must sit for and pass the Uniform Certified Public Accountant Examination (Uniform CPA Exam), which is set by the American Institute of Certified Public Accountants (AICPA) and administered by the National Association of State Boards of Accountancy (NASBA).
A Certified Public Accountant (CPA) is the highest standard of competence in the field of Accountancy across the globe. The exam is administered by the American Institute of Certified Public Accountants (AICPA), which is the world’s largest accounting body. If you ever consider a career in accounting and want an illustrious career, CPA is the best option for you. CPAs are globally recognized as premier accountants, and are hired across industries throughout the world.
CPA Auditing and Attestation Exam REVISION question PAPERS
Sample Tests
The sample tests provide candidates with a preview of the CPA Examination experience. It is a functional replica of the CPA Examination, and provides candidates with an opportunity to become familiar with the Examination’s format, in an interactive environment. Candidates are advised to familiarize themselves with the Examination functionality demonstrated in the tutorial before they review the sample tests.
The sample test software allows candidates to answer test questions that represent all of the question types found on the CPA Examination: multiple choice (MCQ), written communication (WC) and task-based simulation (TBS). The sample tests do provide answers to sample questions but are not intended for use as study materials in preparation for the Examination. The sample test papers for Business Environment Concepts are available here for 2016-17. You can download the other subjects sample test papers also, scroll down to download test papers.
Sample Test Papers:
Business Environment & Concepts Revision Question Paper 1 | Download |
Business Environment & Concepts Revision Question Paper 2 | Download |
For other Question Papers refer the following links:
CPA Regulation Sample Test Paper 1 | Download |
CPA Regulation Sample Test Paper 2 | Download |
CPA Regulation Sample Test Paper 3 | Download |
Financial Accounting & Reporting Sample Test Paper 1 | Download |
Financial Accounting & Reporting Sample Test Paper 2 | Download |
Auditing & Attestation Sample Test Paper 1 | Download |
Auditing & Attestation Sample Test Paper 2 | Download |
CPA exam syllabus is broken down into 4 sections. Each of these sections have their own syllabus and exam which you need to be proficient in. The 4 sections of the CPA exam are as follows:
CPA Question Papers :
Question Papers | Download |
Financial Accounting Question Papers | Download |
Taxation Question Papers | Download |
Financial Reporting Question Papers | Download |
Integration of Knowledge – Paper 16 CPA Question Papers | |
Taxation – Paper 11 CPA Question Papers | Download |
Business Law – Paper 3 Question Papers | |
Business Computing – Paper 4 Practical CPA Question Papers |
CPA Auditing and Attestation Exam REVISION question PAPERS
CPA Course Syllabus
- Auditing and Attestation (AUD),
- Financial Accounting and Reporting (FAR)
- Regulation (REG),
- Business Environment Concepts (BEC)
Auditing and Attestation (AUD)
Considered as the most difficult section of the CPA exam, this section mainly focuses on the all aspects of auditing. This section tests the examinee’s ability to handle professional tasks of certified public accountant and how they would further apply in real-life scenarios.
Auditing and Attestation covers:
- The basic principles of auditing and designing of audit plans.
- It enables you to learn and prepare audit reports with ease.
- It encompasses compilations and attestation engagements to maintain a professional code of conduct during audit process.
- You will have to give a demonstration of their awareness level with regards to International Auditing and their standards.
- It also includes understanding risk assessment.
The broad areas of CPA AUD syllabus and their weightage is as follows:
Auditing and Attestation | |
---|---|
Topic | Percentage |
Engagement Acceptance and Understanding the Assignment | 12% – 16% |
Understanding the Entity and Its Environment (including Internal Control | 16% – 20% |
Performing Audit Procedures and Evaluating Evidence | 16% – 20% |
Evaluating Audit Findings, Communications, and Reporting | 16% – 20% |
Accounting and Review Services Engagements | 12% – 16% |
Professional Responsibilities | 16% – 20% |
CPA Free Study Materials: Download and study all the free materials available here:
CPA Free Study Material-
Free Material | Download |
Auditing and Accounting Manual Study Material | |
Wolf Accounting and Tax Update Financial Managers Society Accounting Update Presented by Jim McGough CPA PDF | |
2014 WILEY CPA Excel Focus Notes Regulation Study Material | |
Wiley CPA excel 2015 Focus Notes Financial Accounting PDF | Visit cakart.in |
Accounting Workbook For Dummies Study Material | |
Accounting Principles A Business Perspective Financial Accounting Chapters 1 to 8 pdf | |
2014 WILEY CPA Excel Focus Notes Financial Accounting Study Material | Visit cakart.in |
2014 WILEY CPA Excel Focus Notes Business Study Material | Visit cakart.in |
CPA Auditing and Attestation Exam REVISION question PAPERS
CPA Course Benefits
The CPA course is considered as the ultimate qualification that has unlimited possibilities to show your potential in the accounting field. Listed below are the detailed benefits of CPA course.
- International Recognition: Excellent opportunity for CA, ICWA, CS, LLB, MBA (Finance), M.com and Commerce Graduates who aspire for an International Certification. The exam is administered by the AICPA, which is the world’s largest accounting body.
- Careers Opportunities: After passing the CPA exam candidates start their career with accounting & Auditing Firms, Research firms, Investments banks, Hedge Funds, Private equity firms, Commercial banks, Mutual funds, Merger & Acquisition etc.
- Flexibility & Ease: It’s a Single Level Online exam with just 4 Papers; one can easily clear the exams in less than a year.
- Must do for CA, M.Com and Commerce Graduates:There are very few International certifications that you can give along with our job and get such high job potential.
- Academic Excellence: A CPA qualification is similar to the Indian CA qualification. In addition to the CA qualification, a CPA will have knowledge of US GAAP, GAAS and US federal taxation and business laws. This gives great advantage to a CPA when working with US Based Financial firms or Indian firms working for US clients.
CPA Auditing and Attestation Exam REVISION question PAPERS
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