000 02704cam a22003614a 4500
999 _c2600
_d2600
001 13958883
005 20201101144054.0
008 050509s2006 mau 001 0 eng d
020 _a0073010847 (alk. paper)
040 _aDLC
_cDLC
_dDLC
_erda
082 0 0 _a657.45
_222
_bW.R.P
100 1 _aWhittington, Ray,
_d1948-
_910652
_eauthor
245 1 0 _aPrinciples of auditing and other assurance services /
_cO. Ray Whittington, Kurt Pany.
250 _aFifteenth edition
264 1 _aBoston :
_bMcGraw-Hill/Irwin,
_c[2006]
264 4 _a©2006.
300 _axxx, 786 pages :
_billustrations ;
_c28 cm. +
_eupdated chapters 5, 6, & 7 (4, 44, 53, 48, 8 p. : ill. ; 28 cm.)
336 _2rdacontent
_atext
337 _2rdamedia
_aunmediated
338 _2rdacarrier
_avolume
500 _aIncludes index.
505 0 _aThe 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.
520 _aUsing 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.
650 0 _aAuditing.
_910653
700 1 _aPany, Kurt.
_910654
_ejoint author
856 4 2 _3Publisher description
_uhttp://www.loc.gov/catdir/enhancements/fy0625/2005049113-d.html
856 4 1 _3Table of contents only
_uhttp://www.loc.gov/catdir/enhancements/fy0625/2005049113-t.html
856 4 2 _3Contributor biographical information
_uhttp://www.loc.gov/catdir/enhancements/fy0737/2005049113-b.html
906 _a7
_bcbc
_corignew
_d1
_eocip
_f20
_gy-gencatlg
942 _2ddc
_cBK