Principles of Auditing and Other Assurance Services
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作 者：()O. Ray Whittington，()Kurt Pany著
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ISBN：9787500561583
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简介
The thirteenth edition of Principles of Auditing and Other Assurance Services provides a carefully balanced presentation of auditing and assurance theory and practice. Written in a clear and understandable manner, it is appropriate for students who have not had signif icant audit experience. The approach is to integrate auditing and assurance material with that of previous courses in accounting systems and financial and managerial accounting. Our primary goal is to provide a textbook well suited更多>>
目录
1 The Role of the Public Accountant in the American Economy
2 Professional Standards
3 Professional Ethics
4 Legal Liability of CPAs
5 Audit Evidencce and Documentation
6 Planning the Audit；Designing Audit Programs
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
2 Professional Standards
3 Professional Ethics
4 Legal Liability of CPAs
5 Audit Evidencce and Documentation
6 Planning the Audit；Designing Audit Programs
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
Principles of Auditing and Other Assurance Services
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