Principles of Auditing and Other Assurance Services

The Thirteenth Edition Of Principles Of Auditing And Other Assurance Services Provides A Carefully Balanced Presentation Of Auditing And Assurance Theory And Practice. Written In A Clear And Understandable Manner, It Is Appropriate For Students Who Have Not Had Significant Audit Experience. The Approach Is To Integrate Auditing And Assurance Material With That Of Previous Courses In Accounting Systems And Financial And Managerial Accounting. Our Primary Goal Is To Provide A Textbook Well Suited For The Introductory One Semester Or One Quarter Auditing And Assurance Course. - Preface. The Role Of The Public Accountant In The American Economy -- Professional Standards -- Professional Ethics -- Legal Liability Of Cpas -- Audit Evidence And Documentation -- Planning The Audit ; Designing Audit Programs -- Internal Control -- Consideration Of Internal Control In A Computer 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 -- Special Reports And Accounting And Review Services -- Other Assurance Services -- Internal, Operational, And Compliance Auditing. O. Ray Whittington, Kurt Pany. Includes Bibliographical References And Index.