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Principles of auditing & other assurance services

Author: Ray Whittington; Kurt Pany
Publisher: New York : McGraw-Hill Irwin, ©2012.
Edition/Format:   Print book : CD for computer : English : 18th 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 9780077486273 0077486277 9780071316880 0071316884 9780071317139 0071317139 9780077328474 0077328477
OCLC Number: 695860306
Notes: Includes index.
Description: xxxii, 842 pages : illustrations ; 29 cm + 1 CD-ROM (4 3/4 in.)
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 risks, and responding --
Internal control --
Antifraud programs and control measures --
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.
Other Titles: Principles of auditing and other assurance services
Responsibility: O. Ray Whittington, Kurt Pany.

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