Principles of auditing and other assurance services / O. Ray Whittington and Kurt Pany

By: Whittington, O. Ray [author]Contributor(s): Pany, Kurt [co-author]Material type: TextTextPublication details: New York: McGraw-Hill Irwin, 2012Edition: Eighteenth EditionDescription: xxxii, 842 pages : illustrations ; 29 cmISBN: 9780071317139Subject(s): AUDITINGLOC classification: HF 5667 .W45 2012
Contents:
The role of the public 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
Item type: Books
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Item type Current library Home library Collection Shelving location Call number Copy number Status Date due Barcode
Books Books LRC - Annex II
National University - Manila
Gen. Ed. - CBA General Circulation GC HF 5667 .W45 2012 (Browse shelf (Opens below)) c.1 Available NULIB000006603

Includes index.

The role of the public 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

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