... 2014 Wiley ® CPAexcel EXAM REVIEW FOCUS NOTES 2014 Wiley ® CPAexcel EXAM REVIEW FOCUS NOTES AUDITING AND ATTESTATION Cover Design by David Riedy ... Pany, PhD, CPA, is a Professor of Accounting at Arizona State University His basic and advanced auditing courses provided the basis on which he received the Arizona Society of CPA s Excellence ... experience includes serving for four years on the AICPA’s Auditing Standards Board, serving as an academic fellow in the Auditing Division of the AICPA, and prior to entering academe, working as a...