Principles of Auditing and Other Assurance Services - Rilegato

Whittington, Ray; Pany, Kurt

Rilegato

ISBN 10: 0073010847 ISBN 13: 9780073010847

Casa editrice: McGraw-Hill Education, 2005

Riassunto

Whittington/Pany’s Principles of Auditing, is a market leader in the auditing discipline and the only text in this market which uses the balance sheet approach (vs. the cycles approach). Until October 2002, Ray Whittington was a member of the Audit Standards Board and prior to Ray being on the ASB Kurt Pany was on the board. This has had a major impact on this revision of the text as Whittington has been involved in the audit standards creation process. Principles of Auditing presents concepts clearly and proactively monitors changes in auditing making the relationship between accounting and auditing understandable. The 15th edition maintains the organization and balance sheet orientation, while adding and enhancing topics of Risk, Assurance Services, Fraud, E-Commerce, and the latest auditing standards to meet the needs of the current marketplace.

Su questo libro

L'autore:

O. Ray Whittington, CIA, CMA, CPA, serves as the Director of the School Accountancy and MIS at DePaul University. He received his B.B.A., M.S., and Ph.D. degrees from Sam Houston State University, Texas Tech University, and the University of Houston, respectively. Professor Whittington is an active textbook author on the subjects of auditing and audit sampling. He has also published in a variety of journals, including The Accounting Review, The Journal of Accounting Research, and Auditing: A Journal of Practice and Theory. He has served as a member of the Board of Regents of The Institute of Internal Auditors and has served as Chairman on the Auditing Standards Committee of the Auditing Section and the Bylaws Committee, both of the American Accounting Association. Professor Whittington has served as a member of the AICPA Auditing Standards Board and as the president of the Auditing Section of the American Accounting Association.

Contenuti:

1. The Role of the Public Accountant in the American Economy

2. Professional Standards

3. Professional Ethics

4. Legal Liability of CPAs

5. Audit Evidence and Documentation

6. Planning the Audit; Linking Audit Procedures to Risk

7. Internal Control

8. Consideration of Internal Control in an Information Technology Environment

9. Audit Sampling

10. Cash and Financial Investments

11. Accounts Receivable, Notes Receivable, and Revenue

12. Inventories and Cost of Goods Sold

13. Property, Plant, and Equipment: Depreciation and Depletion

14. Accounts Payable and Other Liabilities

15. Debt and Equity Capital

16. Auditing Operations and Completing the Audit

17. Auditors’ Report

18. Integrated Audits of Public Companies

19. Additional Assurance Services: Historical Financial Information

20. Additional Assurance Services: Other Information

21. Internal, Operational, and Compliance Auditing

Su questa edizione

• Editore: McGraw-Hill Education
• Data di pubblicazione: 2005
• ISBN 10: 0073010847
• ISBN 13: 9780073010847
• Rilegatura: Copertina rigida
• Numero di pagine: 786