Principles of auditing & other assurance services / O. Ray Whittington, Kurt Pany
Contributor(s): Pany, KurtCall number: 657.45 W832P 2012 Material type: BookPublisher: New York, N.Y. : McGraw-Hill/Irwin, c2012 Edition: 18th ed., International ed.Description: xxxii, 842 p. : charts.ISBN: 9780071316880 (pbk.).Other title: Principles of auditing and other assurance servicesSubject(s): Auditing
Contents:Notes: Includes CD-ROM disk
The role of the public accountant in the American economy -- Professional standards -- Professional ethics -- Legal liability of CPAs -- Audit evidence and documentation -- Audit planning, understanding the client, assessing risks, and responding -- Internal control -- Consideration of internal control in an information technology environment -- Audit sampling -- Cash and financial investments -- Accounts receivable, notes receivable, and revenue -- Inventories and cost of goods sold -- Property, plant, and equipment: depreciation and depletion -- Accounts payable and other liabilities -- Debt and equity capital -- Auditing operations and completing the audit -- Auditors' reports -- Integrated audits of public companies -- Additional assurance services: historical financial information -- Additional assurance services: other information -- Internal, operational, and compliance auditing.