Principles of auditing and other assurance services

Includes bibliographical references and 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 -- Cons...

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书目详细资料
主要作者: Whittington, Ray
其他作者: Pany, Kurt
格式: 图书
语言:Undetermined
出版: New York, NY McGraw-Hill/Irwin 2014
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在线阅读:http://lrc.tdmu.edu.vn/opac/search/detail.asp?aID=2&ID=25440
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Thư viện lưu trữ: Trung tâm Học liệu Trường Đại học Thủ Dầu Một
实物特征
总结:Includes bibliographical references and 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
实物描述:xxxi, 827 p.