000 01870nam a2200265Ia 4500
003 NULRC
005 20250602122101.0
008 250520s9999 xx 000 0 und d
020 _a256067791
040 _cNULRC
050 _aHF 5667 .M45 1988
100 _aMeigs, Walter B.
_eauthor
245 0 _aPrinciples of auditing /
_cWalter B. Meigs [and three others].
250 _aRevised Eighth Edition
260 _aHomewood, Illinois :
_bIrwin Inc.,
_cc1988
300 _axvii, 706 pages ;
_c25 cm.
504 _aIncludes index.
505 _a1. The Role of the auditor in the American economy -- 2. Auditors' report -- 3. Professional Ethics -- 4. Legal liability of auditors -- 5. The Public accounting profession: Planning the audit -- 6. Internal Control -- 7. Internal control over EDP activities -- 8. Evidence -- 9. Audit sampling --10. Audit working papers.
520 _aWe in the public accounting profession are accustomed to changes-changes in the business environment, new legislation, new auditing standards, and new challenges. But never have we seen such sweeping hangers in our authoritative literature as those occurring in late 1987 and early 1988. Within the span of a few months, the American Institute of Certified Public Accountants (AICPA) adopted a new code of professional ethics, changed the content of the auditors' standard report, and made numerous changes in our professional standards. These pronounce-dents had a major effect on the technical content of five chapters in our original eighth edition, and a lesser effect on many other chapters. In response, we are publishing this special "revised eighth edition" which integrates these new pronouncements.
650 _aAUDITING
700 _aWhittington, O. Ray
_eco-author
700 _aPany, Kurt J.
_eco-author
700 _aMeigs, Robert F.
_eco-author
942 _2lcc
_cBK
999 _c8223
_d8223