01500cam a22002414a 45000010009000000050017000090080041000260100017000670200028000840400018001120420008001300500015001380820016001531000032001692450091002012500013002922600041003053000036003465040051003825050795004336500014012287000016012421313461420210414113956.0030324s2004    maua     b    001 0 eng    a  2003048722  a0072822732 (alk. paper)  aDLCcDLCdDLC  apcc00aHF5667.W3900a657/.452211 aWhittington, O. Ray,d1948-10aPrinciples of auditing and other assurance services. /cO. Ray Whittington, Kurt Pany.  a14th ed.  aBoston :bMcGraw-Hill/Irwin,cc2004.  axxvii, 763 p. :bill. ;c26 cm.  aIncludes bibliographical references and index.  aContents: 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.  0aAuditing.1 aPany, Kurt.