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Principles of auditing. / O. Ray Whittington.

By: Whittington, Ray OContributor(s): Pany, KurtMaterial type: TextTextPublisher: Boston: Irwin McGraw Hill, c1998Edition: 12th edDescription: xx, 790 p.: ill.; 24cmISBN: 0256167796Subject(s): AuditingLOC classification: HF5667.W39
Contents:
Contents: The Role of the author in the American economy -- Professional standards -- Professional ethics -- Legal liability of auditors -- Audit evidence -- Planning the audit; designing audit programs -- Internal control -- Consideration of internal control in a computer environment -- Audit sampling -- Audit working papers; examination of the general records -- Cash and marketable securities -- Accounts receivable, notes receivable, and sales transactions -- 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 -- Other attestation and accounting services -- Internal, operation, and compliance auditing.
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HF5667.W39 (Browse shelf) Available 6350/12

Includes index.

Contents: The Role of the author in the American economy -- Professional standards -- Professional ethics -- Legal liability of auditors -- Audit evidence -- Planning the audit; designing audit programs -- Internal control -- Consideration of internal control in a computer environment -- Audit sampling -- Audit working papers; examination of the general records -- Cash and marketable securities -- Accounts receivable, notes receivable, and sales transactions -- 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 -- Other attestation and accounting services -- Internal, operation, and compliance auditing.

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