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Principles of Auditing & Other Assurance Services

Principles of Auditing & Other Assurance Services

20th Edition
By Ray Whittington and Kurt Pany
ISBN10: 0077729145
ISBN13: 9780077729141
Copyright: 2016

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ISBN10: 1259295443 | ISBN13: 9781259295447

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ISBN10: 0077729145 | ISBN13: 9780077729141

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The estimated amount of time this product will be on the market is based on a number of factors, including faculty input to instructional design and the prior revision cycle and updates to academic research-which typically results in a revision cycle ranging from every two to four years for this product. Pricing subject to change at any time.

Program Details

Chapter 1: The Role of the Public Accountant in the American Economy

Chapter 2: Professional Standards

Appendix A Comparison of International Standards on Auditing with AICPA Auditing Standards

Chapter 3: Professional Ethics

Chapter 4: Legal Liability of CPAs

Chapter 5: Audit Evidence and Documentation

Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding

Appendix A Selected Internet Addresses

Appendix B Examples of Fraud Risk Factors

Appendix C Illustrative Audit Case: Keystone Computers & Networks, Inc.

Chapter 7: Internal Control

Appendix A Antifraud Programs and Control Measures

Chapter 8: Consideration of Internal Control in an Information Technology Environment

Chapter 9: Audit Sampling

Appendix A Probability-Proportion-to-Size Sampling

Appendix B Audit Risk

Chapter 10: Cash and Financial Investments

Chapter 11: Accounts Receivable, Notes Receivable, and Revenue

Appendix A Illustrative Audit Case; Keystone Computers & Networks, Inc.

Appendix B Illustrative Audit Case: Keystone Computers & Networks, Inc.

Chapter 12: Inventories and Cost of Goods Sold

Chapter 13: Property, Plant, and Equipment: Depreciation and Depletion

Chapter 14: Accounts Payable and Other Liabilities

Appendix A Illustrative Audit Cases: Keystone Computers & Networks, Inc.

Chapter 15: Debt and Equity Capital

Chapter 16: Auditing Operations and Completing the Audit

Chapter 17: Auditors’ Report

Chapter 18: Integrated Audits of Public Companies

Chapter 19: Additional Assurance Services: Historical Financial Information

Chapter 20: Additional Assurance Services: Other Information

Chapter 21: Internal, Operational, and Compliance Auditing