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The 22nd edition of Principles of Auditing & Other Assurance Services provides a carefully balanced presentation of auditing theory and practice. Written in a clear and understandable manner, it is particularly appropriate for students who have had limited or no audit experience.
作者簡介
O. Ray Whittington
現職：CIA, CMA, CPA DePaul University
Kurt Pany
現職：CFE, CPA Arizona State University
Ch 1 The Role of the Public Accountant in the American Economy
Ch 2 Professional Standards
Ch 3 Professional Ethics
Ch 4 Legal Liability of CPAs
Ch 5 Audit Evidence and Documentation
Ch 6 Audit Planning, Understanding the Client, Assessing Risks, and Responding
Ch 7 Internal Control
Ch 8 Consideration of Internal Control in an Information Technology Environment
Ch 9 Audit Sampling
Ch10 Cash and Financial Investments
Ch11 Accounts Receivable, Notes Receivable, and Revenue
Ch12 Inventories and Cost of Goods Sold
Ch13 Property, Plant, and Equipment: Depreciation and Depletion
Ch14 Accounts Payable and Other Liabilities
Ch15 Debt and Equity Capital
Ch16 Auditing Operations and Completing the Audit
Ch17 Auditors' Reports
Ch18 Integrated Audits of Public Companies
Ch19 Additional Assurance Services: Historical Financial Information
Ch20 Additional Assurance Services: Other Information
Ch21 Internal, Operational, and Compliance Auditing
