000 01420nam a22001937a 4500
999 _c1725
_d1725
008 140313b xxu||||| |||| 00| 0 eng d
020 _a9781259095245
040 _aZET-Ke
050 _aHF5667
_b.W39 2012
100 _aWhittington, O. Ray.
245 _aPrinciples of auditing and other assurance services /
_cO. Ray Whittington, Kurt Pany.
250 _a19th ed.
260 _aBoston :
_bMcGraw-Hill Irwin,
_c2010.
300 _axxxi, 827p. :
_bill. ;
_c24 cm.
505 _aThe role of public accountant in the american economy--Professional standards--professional ethics--Legal liabilities of CPA's--Audit evidence and documentation-- Audit planing,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 costs 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 report--Integrated audits of public companies--Additional assurance services:Historical financial information--additional assurance services: other information--Internal,operational and compliance auditing.
650 _2Auditing
700 _aPany, Kurt.
942 _2lcc
_cBK
_kHF5667
_m.W39 2012
_01