Principles of auditing and other assurance services
著者
書誌事項
Principles of auditing and other assurance services
Irwin McGraw-Hill, c2001
13th ed
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
"Principles of Auditing" remains the No. 1 Principles of Auditing text using the balance sheet approach. Whittington/Pany presents concepts clearly and proactively monitors changes in auditing, making the relationship between accounting and auditing truly understandable. The 13th edition maintains the organization and balance sheet orientation, while adding and enhancing the timely topics of attestation, assurance services, fraud, electronic commerce, and the latest auditing standards to meet the needs of the current marketplace.
目次
- Principles of Auditing, 13/e 1: The Role of the Public Accountant in the American Economy 2: Professional Standards 3: Professional Ethics 4: Legal Liability of CPAs 5: Audit Evidence and Documentation 6: Planning the Audit
- Designing Audit Programs 7: Internal Control 8: Consideration of Internal Control in a Computer Environment 9: Audit Sampling 10: Cash and Financial Investments 11: Accounts Receivable, Notes Receivable, and Revenue 12: Inventories and Cost of Goods Sold 13: Property, Plant, and Equipment: Depreciation and Depletion 14: Accounts Payable and Other Liabilities 15: Debt and Equity Capital 16: Auditing Operations and Completing the Audit 17: Auditors' Reports 18: Special Reports and Accounting and Review Services 19: Other Assurance Services 20: Internal, Operational, and Compliance Auditing
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