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Principles of auditing & other assurance services

Author: Ray Whittington; Kurt Pany
Publisher: Boston [u.a.] McGraw-Hill Irwin 2012
Edition/Format:   Print book : English : 18. ed., internat. student edView all editions and formats
Summary:

Enlists a balance sheet approach. This title covers the auditing standards to meet the needs of the marketplace.

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Document Type: Book
All Authors / Contributors: Ray Whittington; Kurt Pany
ISBN: 9780078111037 007811103X
OCLC Number: 1073431654
Description: XXXII, 842 S. Ill., graph. Darst. 1 CD-ROM (12 cm) mit d. T.: ACL
Contents: 1. The Role of the Public Accountant in the American Economy 2. Professional StandardsAppendix A International and U.S. Standards Comparison3. Professional Ethics4. Legal Liability of CPAs5. Audit Evidence and Documentation6. Planning the Audit; Linking Audit Procedures to RiskAppendix A Selected Internet AddressesAppendix B Examples of Fraud Risk FactorsAppendix C Illustrative Audit Case7. Internal ControlAppendix A Antifraud Programs and Control Measures8. Consideration of Internal Control in an Information Technology Environment9. Audit SamplingAppendix A Probability-Proportion-to-Size SamplingAppendix B Audit Risk10. Cash and Financial Investments11. Accounts Receivable, Notes Receivable, and RevenueAppendix A Illustrative Audit CaseAppendix B Illustrative Audit Case12. Inventories and Cost of Goods Sold13. Property, Plant, and Equipment: Depreciation and Depletion14. Accounts Payable and Other LiabilitiesAppendix A Illustrative Audit Cases15. Debt and Equity Capital16. Auditing Operations and Completing the Audit17. Auditors' Report18. Integrated Audits of Public Companies19. Additional Assurance Services: Historical Financial Information20. Additional Assurance Services: Other Information21. Internal, Operational, and Compliance Auditing
Responsibility: O. Ray Whittington ; Kurt Pany.
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