Whittington, O. Ray, 1948-

Principles of auditing & other assurance services / O. Ray Whittington - Twenty-Second Edition. - xxxiii, 951 pages : illustrations (chiefly color), 28 cm.

Includes index.

Chapter 1 : The role of the public accountant in the American economy. -- Chapter 2 : Professional standards. -- Chapter 3 : Professional ethics. -- Chapter 4 : Legal liability of CPAs. -- Chapter 5 :'Audit evidence and documentation. -- Chapter 6 : Audit planning, understanding the client, assessing risks, and responding. -- Chapter 7 : Internal control. -- Chapter 8 : Consideration of internal control in an information technology environment. -- Chapter 9 : Audit sampling. -- Chapter 10 : Cash and financial investments. -- Chapter 11 : Accounts receivable, notes receivable, and revenue. -- Chapter 12 : Inventories and cost of goods sold. -- Chapter 13 : Property, plant, and equipment: depreciation and depletion. -- Chapter 14 : Accounts payable and other liabilities. -- Chapter 15 : Debt and equity capital. -- Chapter 16 : Auditing operations and completing the audit. -- Chapter 17 : Auditor's reports. -- Chapter 18 : Integrated audits of public companies. -- Chapter 19 : Additional assurance services: historical financial information. -- Chapter 20 : Additional assurance services: other information. -- Chapter 21 : Internal, operational, and compliance auditing. -- Index.

9781259916984 (paperback)


AUDITING.

HF 5667 W45 2022