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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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