Whittington, O. Ray <br/><br/>
Principles of auditing and other assurance services / 
O. Ray Whittington and Kurt Pany 
 - Twenty First Edition, International Student Edition 
 - New York :  McGraw-Hill,   c2019. 
 - xxxiii, 910 pages :   illustrations ;   28 cm. 
<br/><br/>Includes index. 
<br/><br/>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 
<br/><br/><label>ISBN: </label>978-1-260-09171-7 
<br/><br/><label>Subjects--Topical Terms: </label><br/>AUDITING
<br/><br/><label>LC Class. No.: </label>HF 5667 W45 2019