Principles of auditing. /
O. Ray Whittington.
- 12th ed.
- Boston: Irwin McGraw Hill, c1998.
- xx, 790 p.: ill.; 24cm.
Includes index.
Contents: The Role of the author in the American economy -- Professional standards -- Professional ethics -- Legal liability of auditors -- Audit evidence -- Planning the audit; designing audit programs -- Internal control -- Consideration of internal control in a computer environment -- Audit sampling -- Audit working papers; examination of the general records -- Cash and marketable securities -- Accounts receivable, notes receivable, and sales transactions -- Inventories and cost of goods sold -- Property, plant, and equipment: depreciation and depletion -- Accounts payable and other liabilities -- Debt and equity capital -- Auditing operations and completing the audit -- Auditors' reports -- Other attestation and accounting services -- Internal, operation, and compliance auditing.