01726cam a22002894a 4500 13134614 20210414113956.0 030324s2004 maua b 001 0 eng 2003048722 0072822732 (alk. paper) DLC DLC DLC pcc HF5667.W39 657/.45 21 Whittington, O. Ray, 1948- 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. Auditing. Pany, Kurt. 7 cbc orignew 1 ocip 20 y-gencatlg lcc BK 1091 8591 0 0 lcc 0 0 WIUC-1 WIUC-1 GEN 2012-06-05 0 HF5667.W39 2866/12 2012-06-05 00:00:00 1 2012-06-05 BK 0 0 lcc 0 0 WIUC-1 WIUC-1 GEN 2012-06-05 0 HF5667.W391 2867/12 2012-06-05 00:00:00 2 2012-06-05 BK 0 0 lcc 0 0 WIUC-1 WIUC-1 GEN 2012-06-05 0 HF5667.W392 2868/12 2012-06-05 00:00:00 3 2012-06-05 BK