TY  - BOOK
AU  - Whittington,Ray
AU  - Pany,Kurt
TI  - Principles of auditing and other assurance services
SN  - 0073010847 (alk. paper)
U1  - 657.45 22
PY  - 2006///]
CY  - Boston
PB  - McGraw-Hill/Irwin
KW  - Auditing
N1  - 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
N2  - 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
UR  - http://www.loc.gov/catdir/enhancements/fy0625/2005049113-d.html
UR  - http://www.loc.gov/catdir/enhancements/fy0625/2005049113-t.html
UR  - http://www.loc.gov/catdir/enhancements/fy0737/2005049113-b.html
ER  -