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Whittington, Ray,

Principles of auditing and other assurance services - 14th ed. - Boston : McGraw-Hill/Irwin, c2004. - xxvii, 763 pages : illustrations ;

1. The Role of the Public Accountant in the American Economy --
2. Professional Standards --
3. Professional Ethics --
4. Legal Liability of CPAs --
5. Audit Evidence and Documentation --
6. Planning the Audit --
7. Internal Control --
8. Consideration of Internal Control in a Computer Environment --
9. Audit Sampling --
10. Cash and Financial Investments --
11. Accounts Receivable, Notes Receivable, and Revenue --
12. Inventories and Cost of Goods Sold --
13. Property, Plant, and Equipment: Depreciation and Depletion --
14. Accounts Payable and Other Liabilities --
15. Debt and Equity Capital --
16. Auditing Operations and Completing the Audit --
17. Auditors' Reports --
18. Special Reports and Accounting and Review Services --
19. Other Assurance Services --
20. Internal, Operational, and Compliance Auditing.


Using the balance sheet approach, this work presents various concepts and monitors changes in auditing to make the relationship between accounting and auditing understandable. It features the organization and balance sheet orientation. It contains topics of risk, assurance services, fraud, e-commerce, and the auditing standards

ISBN: 9780072822731 0072822732 9780072879520 0072879521

Subjects--Topical Terms:
Auditing.

Dewey Class. No.: 657.45 / WHI