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Principles of Auditing & Other Assurance Services, 21st Edition
ISBN10: 1259916987 | ISBN13: 9781259916984
© 2019
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The 21st edition of Principles of Auditing & Other Assurance Services provides a carefullybalanced presentation of auditing theory and practice. Written in a clear and understandablemanner, it is particularly appropriate for students who have had limited or noaudit experience. The approach is to integrate auditing material with that of previousaccounting fi nancial, managerial, and systems courses.
The Role of the Public Accountant in the American Economy
Professional Standards
Professional Ethics
Legal Liability of CPAs
Audit Evidence and Documentation
Audit Planning, Understanding the Client, Assessing Risks, and Responding
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’ Reports
Integrated Audits of Public Companies
Additional Assurance Services: Historical Financial Information
Additional Assurance Services: Other Information
Internal, Operational, and Compliance Auditing
Professional Standards
Professional Ethics
Legal Liability of CPAs
Audit Evidence and Documentation
Audit Planning, Understanding the Client, Assessing Risks, and Responding
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’ Reports
Integrated Audits of Public Companies
Additional Assurance Services: Historical Financial Information
Additional Assurance Services: Other Information
Internal, Operational, and Compliance Auditing
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