Principles of auditing and other assurance services /
Whittington, Ray,
Principles of auditing and other assurance services / O. Ray Whittington, Kurt Pany. - 14th ed. - Boston : McGraw-Hill/Irwin, 2004. - xxvii, 763 p. : ill. ; 26 cm.
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 --
7. Internal Control --
8. Consideration of Internal Control in a Computer Environment --
9. Audit Sampling --
10. Cash and Financial Investments --
11. Accounts Receivable, Notes Receivable, and Revenue --
12. Inventories and Cost of Goods Sold --
13. Property, Plant, and Equipment: Depreciation and Depletion --
14. Accounts Payable and Other Liabilities --
15. Debt and Equity Capital --
16. Auditing Operations and Completing the Audit --
17. Auditors' Reports --
18. Special Reports and Accounting and Review Services --
19. Other Assurance Services --
20. Internal, Operational, and Compliance Auditing.
0072822732 (alk. paper)
Auditing.
HF5667 / .W39
Principles of auditing and other assurance services / O. Ray Whittington, Kurt Pany. - 14th ed. - Boston : McGraw-Hill/Irwin, 2004. - xxvii, 763 p. : ill. ; 26 cm.
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 --
7. Internal Control --
8. Consideration of Internal Control in a Computer Environment --
9. Audit Sampling --
10. Cash and Financial Investments --
11. Accounts Receivable, Notes Receivable, and Revenue --
12. Inventories and Cost of Goods Sold --
13. Property, Plant, and Equipment: Depreciation and Depletion --
14. Accounts Payable and Other Liabilities --
15. Debt and Equity Capital --
16. Auditing Operations and Completing the Audit --
17. Auditors' Reports --
18. Special Reports and Accounting and Review Services --
19. Other Assurance Services --
20. Internal, Operational, and Compliance Auditing.
0072822732 (alk. paper)
Auditing.
HF5667 / .W39