... 12:53:38 PM 2015 Wiley ® CPAexcel EXAM REVIEW FOCUS NOTES ffirs.indd 10/7/2014 12:53:38 PM ffirs.indd 10/7/2014 12:53:38 PM 2015 Wiley ® CPAexcel EXAM REVIEW FOCUS NOTES BUSINESS ENVIRONMENT AND CONCEPTS ... skills and concepts tested on the CPA exam, and teaches important strategies to take the exam faster and more accurately This tool allows you to take control of the CPA exam This simplified and focused ... Culture, ethics, and behavior of individuals and the organization r Principles, policies and frameworks r Information produced and used by the enterprise r Services, infrastructure, and applications...