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Principles of Auditing and Other Assurance Services

Principles of Auditing and Other Assurance Services - 16th edition

ISBN13: 978-0073526867

Cover of Principles of Auditing and Other Assurance Services 16TH 08 (ISBN 978-0073526867)
ISBN13: 978-0073526867
ISBN10: 007352686X
Edition: 16TH 08
Copyright: 2008
Publisher: Richard D. Irwin, Inc.
Published: 2008
International: No

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Principles of Auditing and Other Assurance Services - 16TH 08 edition

ISBN13: 978-0073526867

Ray Whittington and Kurt Pany

ISBN13: 978-0073526867
ISBN10: 007352686X
Edition: 16TH 08
Copyright: 2008
Publisher: Richard D. Irwin, Inc.
Published: 2008
International: No

Table of Contents

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
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

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