Principles of auditing and other assurance services
著者
書誌事項
Principles of auditing and other assurance services
（McGraw-Hill international editions）
McGraw-Hill/Irwin, c2004
14th ed
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注記
"International edition"--Cover
Includes bibliographical references and index
内容説明・目次
内容説明
Whittington/Pany's "Principles of Auditing", is a market leader in the auditing discipline and the only text in this market which uses the balance sheet approach (vs. the cycles approach). Until October 2002, Ray Whittington was a member of the Audit Standards Board and prior to Ray being on the ASB Kurt Pany was on the board. This has had a major impact on this revision of the text as Whittington has been involved in the audit standards creation process. "Principles of Auditing" presents concepts clearly and proactively monitors changes in auditing making the relationship between accounting and auditing understandable. The 14th edition maintains the organization and balance sheet orientation, while adding and enhancing topics of Risk, Assurance Services, Fraud, E-Commerce, and the latest auditing standards to meet the needs of the current marketplace.
目次
- 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
- Linking Audit Procedures to Risk 7. Internal Control 8. Consideration of Internal Control in a Information Technology 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' Report 18. Special Reports and Accounting and Review Services 19. Other Assurance Services 20. Internal, Operational, and Compliance Auditing
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