Principles of auditing & other assurance services /
Principles of auditing and other assurance services.
O. Ray Whittington, Kurt Pany.
- 16th ed.
- Boston, Mass. : McGraw-Hill Irwin, 2008.
- xxx, 847 p. : ill. ; 28 cm. + 1 computer optical disc (4 3/4 in.)
"This international student edition is for use outside of the U.S." -- cover. Includes CD-ROM of ACL (Audit Command Language) software.
Includes bibliographical references and index.
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 the 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.