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  <titleInfo>
    <title>Principles of auditing and other assurance services</title>
  </titleInfo>
  <name type="personal">
    <namePart>Whittington, O. Ray</namePart>
    <namePart type="date">1948-</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Pany, Kurt.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">bibliography</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">mau</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Boston</placeTerm>
    </place>
    <publisher>McGraw-Hill/Irwin</publisher>
    <dateIssued>c2004</dateIssued>
    <dateIssued encoding="marc">2004</dateIssued>
    <edition>14th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxvii, 763 p. : ill. ; 26 cm.</extent>
  </physicalDescription>
  <tableOfContents>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. </tableOfContents>
  <note type="statement of responsibility">O. Ray Whittington, Kurt Pany.</note>
  <note>Includes bibliographical references and index.</note>
  <subject authority="lcsh">
    <topic>Auditing</topic>
  </subject>
  <classification authority="lcc">HF5667.W39</classification>
  <classification authority="ddc" edition="21">657/.45</classification>
  <identifier type="isbn">0072822732 (alk. paper)</identifier>
  <identifier type="lccn">2003048722</identifier>
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    <recordCreationDate encoding="marc">030324</recordCreationDate>
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