MP Principles of Auditing & Assurance Services with ACL Software CD - Rilegato

Whittington, Ray; Pany, Kurt

Rilegato

ISBN 10: 0077486277 ISBN 13: 9780077486273

Casa editrice: McGraw-Hill Education, 2011

Riassunto

Whittington/Pany is our market leader in the auditing discipline. While most textbooks use a cycles approach, Whittington/Pany enlists a balance sheet approach – making it particularly straightforward and user-friendly in addressing the auditing profession’s risk-based approach for financial statement audits as well as for integrated audits of financial statements and internal control. The 18th edition covers the latest auditing standards to meet the needs of the current marketplace. The authors are well connected – both Ray Whittington and Kurt Pany served as members of the Audit Standards Board, and Whittington recently completed his term as President of the Auditing Section of the American Accounting Association.

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

Appendix A International and U.S. Standards Comparison

3. Professional Ethics

4. Legal Liability of CPAs

5. Audit Evidence and Documentation

6. Planning the Audit; Linking Audit Procedures to Risk

Appendix A Selected Internet Addresses

Appendix B Examples of Fraud Risk Factors

Appendix C Illustrative Audit Case

7. Internal Control

Appendix A Antifraud Programs and Control Measures

8. Consideration of Internal Control in an Information Technology Environment

9. Audit Sampling

Appendix A Probability-Proportion-to-Size Sampling

Appendix B Audit Risk

10. Cash and Financial Investments

11. Accounts Receivable, Notes Receivable, and Revenue

Appendix A Illustrative Audit Case

Appendix B Illustrative Audit Case

12. Inventories and Cost of Goods Sold

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

14. Accounts Payable and Other Liabilities

Appendix A Illustrative Audit Cases

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: 2011
• ISBN 10: 0077486277
• ISBN 13: 9780077486273
• Rilegatura: Copertina rigida
• Numero di pagine: 842