Principles of Auditing and Other Assurance Services 作 / 譯 者 ： O. Ray Whittington,Kurt Pany I S B N - 13 ： 9781260598087 I S B N - 10 ： 126059808X 類 別： 審計學 版 次： 22 版 年 份： 2022 規 格： 951 頁 出 版 商： McGraw Hill Education 簡介 The 22nd edition of Principles of Auditing & Other Assurance Services provides a carefully balanced presentation of auditing theory and practice. Written in a clear and understandable manner, it is particularly appropriate for students who have had limited or no audit experience. 目錄 Ch 1 The Role of the Public Accountant in the American Economy Ch 2 Professional Standards Ch 3 Professional Ethics Ch 4 Legal Liability of CPAs Ch 5 Audit Evidence and Documentation Ch 6 Audit Planning, Understanding the Client, Assessing Risks, and Responding Ch 7 Internal Control Ch 8 Consideration of Internal Control in an Information Technology Environment Ch 9 Audit Sampling Ch10 Cash and Financial Investments Ch11 Accounts Receivable, Notes Receivable, and Revenue Ch12 Inventories and Cost of Goods Sold Ch13 Property, Plant, and Equipment: Depreciation and Depletion Ch14 Accounts Payable and Other Liabilities Ch15 Debt and Equity Capital Ch16 Auditing Operations and Completing the Audit Ch17 Auditors' Reports Ch18 Integrated Audits of Public Companies Ch19 Additional Assurance Services: Historical Financial Information Ch20 Additional Assurance Services: Other Information Ch21 Internal, Operational, and Compliance Auditing