MP Principles of Auditing and Other Assurance Services with Updated Chapters 5, 6 & 7 by Whittington, Ray; Pany, Kurt;

Hosszú leírás:

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.

Tartalomjegyzék:

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

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CHAPTER 6 UPDATES and ADDITIONS:

Chapter 6 Audit Planning, Understanding the Client, Assessing Risks, and Responding

Appendix 6A Selected Internet Addresses

Appendix 6B Examples of Fraud Risk Factors

Appendix 6C Illustrative Audit Case: Keystone Computers & Networks, Inc

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7. Internal Control

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CHAPTER 7 UPDATES and ADDITIONS:

Appendix 7A Antifraud Programs and Control Measures

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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

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