Principles of auditing & other assurance services / O. Ray Whittington, Kurt Pany.

By: Contributor(s): Material type: TextTextPublication details: Boston, Mass. : McGraw-Hill Irwin, 2008.Edition: 16th edDescription: xxx, 847 p. : ill. ; 28 cm. + 1 computer optical disc (4 3/4 in.)ISBN:
  • 9780073526867 (alk. paper)
  • 007352686X (alk. paper)
  • 9780071101189 (pbk.)
  • 0071101187 (pbk.)
Other title:
  • Principles of auditing and other assurance services
Subject(s): DDC classification:
  • 657.45 WHI 22
LOC classification:
  • HF5667 .W39 2008
Contents:
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.
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"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.

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