Principles of auditing & other assurance services
著者
書誌事項
Principles of auditing & other assurance services
（McGraw-Hill international editions）
McGraw-Hill/Irwin, c2010
17th ed., international student ed
- : set
- [text]
- [CD-ROM]
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注記
"This international student edition is for use outside of the U.S."--Cover
Includes 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. 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. Whittington is currently President of the Auditing Section of the American Accounting Association. Principles of Auditing presents concepts clearly and proactively monitors changes in auditing making the relationship between accounting and auditing understandable. The 16th 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
Chapter 1 The Role of the Public Accountant in the American EconomyChapter 2 Professional StandardsChapter 3 Professional EthicsChapter 4 Legal Liability of CPAsChapter 5 Audit Evidence and DocumentationChapter 6 Audit Planning, Understanding the Client, Assessing the Risks, and RespondingChapter 7 Internal ControlChapter 8 Consideration of Internal Control in an Information Technology EnvironmentChapter 9 Audit SamplingChapter 10 Cash and Financial InvestmentsChapter 11 Accounts Receivable, Notes Receivable, and RevenueChapter 12 Inventories and Cost of Goods SoldChapter 13 Property, Plant, and Equipment: Depreciation and DepletionChapter 14 Accounts Payable and Other LiabilitiesChapter 15 Debt and Equity CapitalChapter 16 Auditing Operations and Completing the AuditChapter 17 Auditors' ReportsChapter 18 Integrated Audits of Public CompaniesChapter 19 Additional Assurance Services: Historical Financial InformationChapter 20 Additional Assurance Services: Other InformationChapter 21 Internal, Operational, and Compliance AuditingIndex
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