TY  - BOOK
AU  - Whittington,O.Ray
AU  - Pany,Kurt
TI  - Principles of auditing and other assurance services.
SN  - 0072822732 (alk. paper)
AV  - HF5667.W39 
U1  - 657/.45 21
PY  - 2004///
CY  - Boston
PB  - McGraw-Hill/Irwin
KW  - Auditing
N1  - 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.
ER  -