Wiley CPA Exam Review 2011, Auditing and Attestation

This comprehensive four-volume set reviews all four parts of the CPA exam. With more than 3,800 multiple-choice questions over all four volumes, these guides provide everything a person needs to master the material.

Kiting is a form of fraud that overstates cash by causing it to be simultaneously
included in two or more bank accounts. Kiting is possible because a check takes
several days to clear the bank on which it is drawn (the “float period”). Following
is ...