TY  - BOOK
AU  - Whittington,O.Ray
AU  - Pany,Kurt
TI  - Principles of auditing and other assurance services
SN  - 007232726X
U1  - 657.45 
PY  - 2001///
CY  - Boston
PB  - Irwin/McGraw-Hill
KW  - Auditing
N1  - 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
ER  -