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  <titleInfo>
    <title>Principles of auditing</title>
  </titleInfo>
  <name type="personal">
    <namePart>Whittington, Ray O.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Pany, Kurt</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Boston</placeTerm>
    </place>
    <publisher>Irwin McGraw Hill</publisher>
    <dateIssued>c1998</dateIssued>
    <edition>12th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xx, 790 p.: ill.; 24cm.</extent>
  </physicalDescription>
  <tableOfContents>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.</tableOfContents>
  <note type="statement of responsibility">O. Ray Whittington.</note>
  <note>Includes index.</note>
  <subject>
    <topic>Auditing</topic>
  </subject>
  <classification authority="lcc">HF5667.W39</classification>
  <identifier type="isbn">0256167796</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">121012</recordCreationDate>
  </recordInfo>
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