000			01726cam a22002894a 4500
001			13134614
005			20210414113956.0
008			030324s2004 maua b 001 0 eng
010			_a 2003048722
020			_a0072822732 (alk. paper)
040			_aDLC _cDLC _dDLC
042			_apcc
050	0	0	_aHF5667.W39
082	0	0	_a657/.45 _221
100	1		_aWhittington, O. Ray, _d1948-
245	1	0	_aPrinciples of auditing and other assurance services. / _cO. Ray Whittington, Kurt Pany.
250			_a14th ed.
260			_aBoston : _bMcGraw-Hill/Irwin, _cc2004.
300			_axxvii, 763 p. : _bill. ; _c26 cm.
504			_aIncludes bibliographical references and index.
505			_aContents: 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.
650		0	_aAuditing.
700	1		_aPany, Kurt.
906			_a7 _bcbc _corignew _d1 _eocip _f20 _gy-gencatlg
942			_2lcc _cBK
999			_c1091 _d8591