Wiley CPAexcel Exam Review 2014 Study Guide: Business Environment and Concepts
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More About This Title Wiley CPAexcel Exam Review 2014 Study Guide: Business Environment and Concepts

English

O. RAY WHITTINGTON, CPA, PhD, CMA, CIA, is Dean of the Driehaus College of Business and Kellstadt Graduate School of Business at DePaul University. Ray is a former member of the AICPA Auditing Standards Board and the AICPA Accounting and Review Services Committee. He is also the coauthor of Audit Sampling: An Introduction, Fifth Edition, available from Wiley.

English

Preface vii

About the Author ix

About the Contributor ix

INTRODUCTION 1

Chapter 1: Beginning Your CPA Review Program 3

Chapter 2: Examination Grading 15

Chapter 3: The Solutions Approach 17

Chapter 4: Taking the Examination 25

Chapter 5: Exam Content Overview 29

BUSINESS ENVIRONMENT AND CONCEPTS 35

Module 40: Corporate Governance, Internal Control, and Enterprise Risk Management 37

Module 41: Information Technology 69

Module 42: Economics, Strategy, and Globalization 133

Module 43: Financial Risk Management and Capital Budgeting 191

Module 44: Financial Management 241

Module 45: Performance Measures and Management Techniques 297

Module 46: Cost Measurement and Assignment 337

Module 47: Planning, Control, and Analysis 375

APPENDICES

Appendix A: Business Environment and Concepts Sample Examination 419

Appendix B: Sample Business Environment and Concepts Testlet Released by AICPA 437

Appendix C: 2013 Released AICPA Questions for Business Environment and Concepts 439

INDEX 455

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