TY  - BOOK
AU  - Whittington,O.Ray
AU  - Pany,Kurt
TI  - Principles of auditing & other assurance services
SN  - 9781259060953
PY  - 2014///
CY  - New York
PB  - McGraw-Hill / Irwin
KW  - Auditing
N1  - Includes index; 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; linking audit procedures to risk --
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' report --
Integrated audits of public companies --
Additional assurance services: historical financial information --
Additional assurance services: other information --
Internal, operational, and compliance auditing
ER  -