我有17版,不过我们需要用18版!!
Principles of Auditing & Other Assurance Services, 18/e O. Ray Whittington, DePaul University-School of Accountancy & MIS
Kurt Pany, Arizona State University
ISBN: 007811103x Copyright year: 2012 Table of Contents
1. The Role of the Public Accountant in the American Economy
2. Professional Standards
Appendix 2A Comparison of International Standards of Auditing with AICPA Auditing Standards
3. Professional Ethics
4. Legal Liability of CPAs
5. Audit Evidence and Documentation
6. Audit Planning, Understanding the Client, Assessing Risks, and Responding
Appendix 6A Selected Internet Addresses
Appendix 6B Examples of Fraud Risk Factors
Appendix 6C Illustrative Audit Case
7. Internal Control
Appendix 7A Antifraud Programs and Control Measures
8. Consideration of Internal Control in an Information Technology Environment
9. Audit Sampling
Appendix 9A Probability-Proportion-to-Size Sampling
Appendix 9B Audit Risk
10. Cash and Financial Investments
11. Accounts Receivable, Notes Receivable, and Revenue
Appendix 11A Illustrative Audit Case
Appendix 11B Illustrative Audit Case
12. Inventories and Cost of Goods Sold
13. Property, Plant, and Equipment: Depreciation and Depletion
14. Accounts Payable and Other Liabilities
Appendix 14A Illustrative Audit Cases
15. Debt and Equity Capital
16. Auditing Operations and Completing the Audit
17. Auditors’ Reports
18. Integrated Audits of Public Companies
19. Additional Assurance Services: Historical Financial Information
20. Additional Assurance Services: Other Information
21. Internal, Operational, and Compliance Auditing