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003			MTX
005			20251111152444.0
008			041121s2001 a 001 0 eng d
020			_a007232726X
039		9	_a201607252208 _bVLOAD _c1 _dSTAFF MATRIX _c201306271828 _dVLOAD _c201211141815 _dVLOAD _y200411211400 _zsawat
040			_aPBRU
082	0	4	_a657.45 _bW626P
100	1		_aWhittington, O. Ray _971767
245	1	0	_aPrinciples of auditing and other assurance services / _cO. Ray Whittington, Kurt Pany
250			_a13th ed.
260			_aBoston : _bIrwin/McGraw-Hill, _cc2001
300			_axvi, 816 p. : _bill. ; _c24 cm.
505	2		_aThe 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
650		0	_aAuditing _942607
700	1		_aPany, Kurt _971768
910			_a200411
942			_c1
999			_c44617 _d44617