Passing the CPA exam upon your first attempt is possible! The Wiley CPA Examination Review preparation ma- terials provide you with the necessary materials (visit our website at for more information). It’s up to you to add the hard work and commitment. Together we can beat the first-time pass rate of less than 20%. All Wiley CPA products are continuously updated to provide you with the most comprehensive and complete knowledge base. Choose your products from the Wiley preparation materials and you can proceed confidently. You can select support materials that are exam-based and user-friendly. You can select. | . X EXAM 31st Edition -v. . 2004-2005. VOLUME 1 Outlines and Study Guides O Ray Whittington CPA PhD Patrick R. Delaney CPA PhD - Includes AH Mew Exam Requirements Complete Coverage of All Question Formats. Including Simulations WILEy CPA Examination Review 31st Edition 2004-2005 VOLUME 1 Outlines and Study Guides O. Ray Whittington CPA PhD Patrick R. Delaney CPA PhD WILEY John Wiley Sons Inc. The following items copyright by the American Institute of Certified Public Accountants Inc. are reprinted or adapted with permission. 1. Material from Uniform CPA Examination Questions and Unofficial Answers copyright 1982 through 2002 by American Institute of Certified Public Accountants Inc. is reprinted or adapted with permission. 2. Information for CPA Candidates and Content Specification Outlines for the Uniform Certified Public Accountant Examination Board of Examiners. 3. Material from AU 319 SAS 55 SAS 78 and SAS 94 and an AICPA Audit Guide both titled Consideration of Internal Control in a Financial Statement Audit. 4. Material from AICPA Auditing Procedures Studies Consideration of the Internal Control Structure in a Computer Environment A Case Study Auditing with Computers Auditing in Common Computer Environments Audit Implications of EDI. 5. Example audit reports from Statements on Auditing Standards and Statements on Standards for Accounting and Review Services. 6. Definitions examples etc. from The Code of Professional Conduct. 7. AICPA Audit and Accounting Guide Health Care Organizations 1996 page 142. Reproduction and adaptation of pronouncements copyright Financial Accounting Standards Board Norwalk Connecticut 06856-5116 with permission. Material adapted with permission from Writing for Accountants Aletha Hendrickson South-Western Publishing Co. 1993. Reproduction of Combined Statement of Revenues Expenditures and Changes in Fund Balances All Governmental Fund Types and Expendable Trust Funds copyright Governmental Accounting Standards Board Norwalk .