Principles of auditing and other assurance services / O. Ray Whittington and Kurt Pany

Includes index.

The Role of the Public Accountant in the American Economy -- Professional Standards-- Professional Ethics-- Legal Liability of CPAs -- Audit Evidence and Documentation -- Audit Planning, Understanding the Client, Assessing Risks, and Responding -- Internal Control -- Consideration of Internal Control in an Information Technology Environment -- Audit Sampling -- Cash and Financial Investments -- Accounts Receivable, Notes Receivable, and Revenue -- Inventories and Cost of Goods Sold -- Property, Plant, and Equipment: Depreciation and Depletion -- Accounts Payable and Other Liabilities -- Debt and Equity Capital -- Auditing Operations and Completing the Audit -- Auditors’ Reports -- Integrated Audits of Public Companies -- Additional Assurance Services: Historical Financial Information -- Additional Assurance Services: Other Information -- Internal, Operational, and Compliance Auditing