The Auditing & Attestation section o fthe Uniform Certified Public Accountant Exam represents 4 hours of that 14-hour examination. The AICPA indicates that each Auditing & Attestation exam will consist of multiple choice questions and two condensed case studies referred to as simulations.

    New to this edition, we have prepared four interrelated simulations. These simulations are comparable in requirements to that provided by the AICPA and are included in the text itself. They are included in Chapters 10, 11,12, and 14. Three additional interrelated simulations on the text's Web site, www.mhhe.com/whittington15e. Two of lthe simulations are available to students, and all three to instructors. Because they are MS Excel based, they do not require the extensive computer downloads necessary for the AICPA simulation.

1. The Role of the Public Accountant in the American Economy
2. Professional Standards
3. Professional Ethics
4. Legal Liability of CPAs
5. Audit Evidence and Documentation
6. Planning the Audit; Linking Audit Procedures to Risk
7. Internal Control
8. Consideration of Internal Control in an Information Technology Environment
9. Audit Sampling
10. Cash and Financial Investments

Etc.