Principles of auditing and other assurance services. /
O. Ray Whittington, Kurt Pany.
- 14th ed.
- Boston : McGraw-Hill/Irwin, c2004.
- xxvii, 763 p. : ill. ; 26 cm.
Includes bibliographical references and index.
Contents: The Role of the public accountant in the American economy -- Professional standards -- Professional ethics -- Legal liability of CPAs -- Audit evidence and documentation -- Planning the audit; linking audit procedures to risk -- Internal control -- Consideration of internal control in an information technology environment -- Audit sampling -- Cash and finanical investments -- Accounts receivable, notes receivable and revenue -- Inventories and cost of goods sold -- Property, plant and equipment: depreciation and depletion -- Accounts payable and other liabilites -- Debt and equity captial -- Auditing operations and completing the audit -- Special reports and accounting and review services -- Other assurance services -- Internal, operational and compliance auditing.