文档介绍：CONTENTS
Vol. 2
page no.
1. HOW TO USE THIS BOOK 1
2. AUDITING PROBLEMS AND SOLUTIONS 8
Module*
Abbreviations Numbers
Engagement Planning ENPL 1 9
Internal Control IC 2 44
Evidence EVID 3 83
Reporting REPT 4 137
Audit Sampling AUDS 5 184
Auditing with Technology ATEC 6 205
3. FINANCIAL ACCOUNTING AND REPORTING 218
Basic Theory and Financial Reporting TREP 7 222
A. Basic Concepts 222
B. Error Correction 243
C. Accounting Changes 252
D. Financial Statements 264
Inventory INVY 8 297
Fixed Assets FA 9 316
ary Current Assets and Current Liabilities CACL 10 340
Present Value PV 11 377
A. Fundamentals 377
B. Bonds 389
C. Debt Restructure 403
D. Pensions 407
E. Leases 423
Deferred Taxes DETX 12 443
Stockholders’ Equity STK 13 462
Investments IVES 14 492
Statement of Cash Flows SCF 15 517
binations and Consolidations BCC 16 544
Derivative Instruments and Hedging Activities DIHA 17 566
Miscellaneous MISC 18 584
A. Personal Financial Statements 584
B. Interim Reporting 588
C. Segment Reporting 592
D. Partnership Accounting 597
E. Foreign Currency Translation 605
Governmental GOV 19 613
Not-for-Profit NFP 20 636
4. REGULATION 653
* As explained in Chapter 1, this volume anized into 45 modules (manageable study units). Volume 1 anized in a parallel
fashion.
Vol. 2
page no.
5. PROFESSIONAL RESPONSIBILITIES AND BUSINESS LAW 654
Module*
Abbreviations Numbers
Professional Responsibilities RESP 21 657
Federal Securities Acts FEDE 22 677
Contracts CONT 23 693
Sales SALE 24 712
Commercial Paper CPAP 25 728
Secured Transactions SECU 26 748
Bankruptcy BANK 27 759
Debtor-Creditor Relationships DBCR 28 773
Agency AGEN 29 783
Regulation of Employment and Environment EMEN 30 793
Property PROP 31 805
Insurance INSU 32 819
6. FEDERAL TAXATION 829
Individual ITAX 33 830
Transactions in Property TPRO 34 891
Partnersh