Principles of auditing and other assurance services / O. Ray Whittington, Kurt Pany.

By:

Whittington, Ray, 1948- [author]

Contributor(s):

Pany, Kurt [joint author]

Material type: Text

TextPublisher: Boston : McGraw-Hill/Irwin, [2006]Copyright date: ©2006. Edition: Fifteenth editionDescription: xxx, 786 pages : illustrations ; 28 cm. + updated chapters 5, 6, & 7 (4, 44, 53, 48, 8 p. : ill. ; 28 cm.)Content type:

text

Media type:

unmediated

Carrier type:

volume

ISBN:

0073010847 (alk. paper)

Subject(s):

Auditing

DDC classification:

657.45 22 W.R.P

Online resources:

Contents:

The role of the public accountant in the american economy -- Professional standards -- Professional ethics -- Legal liability of CPAs -- Audit evidence and documentation -- Planning the audit; linking audit procedures to risk -- Internal control -- 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' report -- Integrated audits of public companies -- Additional assurance services: Historical financial information -- Additional assurance services: Other information -- Internal, operational, and compliance auditing.

Summary: Using the balance sheet approach, this text presents concepts and monitors changes in auditing, making the relationship between accounting and auditing understandable. The 15th edition includes topics on Risk, Assurance Services, Fraud, E-Commerce, and auditing standards.

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Holdings
Item type	Current library	Collection	Call number	Status	Date due	Barcode
Books	Main library B5	Commerce and business administration ( Accounting )	657.45 W.R.P (Browse shelf(Opens below))	Available		00004428
Books	Main library B5	Commerce and business administration ( Accounting )	657.45 W.R.P (Browse shelf(Opens below))	Available		00004363

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Includes index.

The role of the public accountant in the american economy --
Professional standards --
Professional ethics --
Legal liability of CPAs --
Audit evidence and documentation --
Planning the audit; linking audit procedures to risk --
Internal control --
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' report --
Integrated audits of public companies --
Additional assurance services: Historical financial information --
Additional assurance services: Other information --
Internal, operational, and compliance auditing.

Using the balance sheet approach, this text presents concepts and monitors changes in auditing, making the relationship between accounting and auditing understandable. The 15th edition includes topics on Risk, Assurance Services, Fraud, E-Commerce, and auditing standards.

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