TY  - BOOK
AU  - Whittington, O. Ray
AU  - Pany, Kurt
TI  - Principles of auditing and other assurance services
SN  - 9780071317139
AV  - HF 5667 .W45 2012 
PY  - 2012///
CY  - New York
PB  - McGraw Hill Education
KW  - AUDITING
N1  - 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
ER  -