000			01598nam a2200241Ia 4500
003			NULRC
005			20250520100605.0
008			250520s9999 xx 000 0 und d
020			_a9780071317139
040			_cNULRC
050			_aHF 5667 .W45 2012
100			_aWhittington, O. Ray _eauthor
245		0	_aPrinciples of auditing and other assurance services / _cO. Ray Whittington and Kurt Pany
250			_aEighteenth Edition
260			_aNew York : _bMcGraw Hill Education, _cc2012
300			_axxxii, 842 pages : _billustrations ; _c29 cm.
365			_bPHP4344
504			_aIncludes index.
505			_aThe 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
650			_aAUDITING
700			_aPany, Kurt _eco-author
942			_2lcc _cBK
999			_c8844 _d8844