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基本信息
出版社: McGraw-Hill Education; 20e (2015年1月20日)
精装: 880页
语种： 英语
ISBN: 0077729145
条形码: 9780077729141
商品尺寸:21.8 x 3.3 x 27.9 cm
商品重量:1.8 Kg
ASIN: 0077729145
作者简介
Ray Whittington is the dean of the Driehaus College of Businessat DePaul University, having previously served as chairman of the accounting department at San Diego State University.He received his Ph.D. from the University of Houston. He has also been the Director of Audit Research for the AICPA and a member of the AICPA’s Auditing Standards Board.
Kurt Pany is a professor of accounting at Arizona State University.He received his Ph.D. from the University of Illinois. He has served as a member of the AICPA’s Auditing Standards Board and as an academic fellow with the AICPA Auditing Division.
目录
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