Principles of auditing & other assurance services /
Principles of auditing and other assurance services
O. Ray Whittington, CIA, CMA, CPA, DePaul University, Kurt Pany, CFE (RET), CPA (RET), Arizona State University.
- 2024 release, international student edition.
- xxxi, 992 pages : color illustrations ; 28 cm.
Includes index.
The role of the Pubic Accountant in the American Economy Professional Standards Professional Ethics Legal Liability of CPAs Audit Evidence and Documentation Audit Planning , Understanding the Client, Assessing Risks, and Responding 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' Reports Integrated Audits of Public Companies Additional Assurance Services : Historical Financial Information Additional Assurance Services: Other Information Internal, Operational, and Compliance Auditing International Standards for the Practice of Internal Auditing
"The 2024 release of Principles of Auditing & Other Assurance Services provides a carefully balanced presentation of auditing theory and practice. Written in a clear and understandable manner, it is particularly appropriate for students who have had limited or no audit experience. The approach is to integrate auditing material with that of previous accounting financial, managerial, and systems courses"--
College of Business and Accountancy Bachelor of Science in Accountancy