Principles of auditing
副标题：无
作 者：(美)O.雷·惠廷顿(O.Ray Whittington)，(美)库尔特·巴尼(Kurt Pany)著
分类号：
ISBN：9787111065579
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简介
本书主要讨论了审计职业的理论和环境，特别是审计的性质和经济目的，审计标准，职业规范，法律责任，审计依据，审计计划，内部控制的构想，审计抽样，审计工作报告和一般的审计记录等内容，并就内部控制和从不同的财务报表中获取证据，内部审计过程等进行了阐述。
本书将审计与会计有机结合起来，深入浅出，通俗易懂，是经济管理类本科生，研究生的理想教材，也可供相关人员用作参考书，。
目录
1 the role of the auditor in the american economy
2 professional standards
3 professional ethics
4 legal liability of auditors
5 audit evidence
6 planning the audit;designing audit programs
7 internal control
8 consideration of internal control is a computer environment
9 audit sampling
10 audit working papers; examination of the general records
11 cash and marketable securities
12 accounts receivable, notes receivable, and sales transactions
13 inventories and cost of goods sold
14 property,plant,and equipment;depreciation and depletion
15 accounts payable and other liabilities
16 debt and equity capital
17 auditing operations and completing the audit
18 auditors'reports
19 other attestation and accounting services
20 internal, operational, and compliance auditing
.
2 professional standards
3 professional ethics
4 legal liability of auditors
5 audit evidence
6 planning the audit;designing audit programs
7 internal control
8 consideration of internal control is a computer environment
9 audit sampling
10 audit working papers; examination of the general records
11 cash and marketable securities
12 accounts receivable, notes receivable, and sales transactions
13 inventories and cost of goods sold
14 property,plant,and equipment;depreciation and depletion
15 accounts payable and other liabilities
16 debt and equity capital
17 auditing operations and completing the audit
18 auditors'reports
19 other attestation and accounting services
20 internal, operational, and compliance auditing
.
Principles of auditing
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