Principles of auditing and other assurance services /
Whittington, O. Ray
Principles of auditing and other assurance services / O. Ray Whittington, Kurt Pany - 13th ed. - Boston : Irwin/McGraw-Hill, c2001 - xvi, 816 p. : ill. ; 24 cm.
The Role of the public accountant in the american economy -- Professional standards -- Professional ethics -- Legal liability of CPAs -- Planning the audit; designing audit programs -- Internal control -- Consideration of internal control in a computer 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 -- Special reports and accounting and review services -- Other assurance services -- Internal, operational, and compliance auditing
007232726X
Auditing
657.45 / W626P
Principles of auditing and other assurance services / O. Ray Whittington, Kurt Pany - 13th ed. - Boston : Irwin/McGraw-Hill, c2001 - xvi, 816 p. : ill. ; 24 cm.
The Role of the public accountant in the american economy -- Professional standards -- Professional ethics -- Legal liability of CPAs -- Planning the audit; designing audit programs -- Internal control -- Consideration of internal control in a computer 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 -- Special reports and accounting and review services -- Other assurance services -- Internal, operational, and compliance auditing
007232726X
Auditing
657.45 / W626P
