Principles of auditing & other assurance services /
Whittington, O. Ray,
Principles of auditing & other assurance services / O. Ray Whittington, CIA, CMPA, CPA, DePaul University, Kurt Pany, CFE, CPA, Arizona State University. - Twentieth edition McGraw-Hill International edition - xxxi, 845 pages ; 26 cm
Includes index
"The 20th edition of Principles of Auditing & Other Assurance Services provides a carefully balanced presentation of auditing theory and practice. The first nine chapters of the text emphasize the philosophy and environment of the profession, with special attention paid to the nature and economic purpose of auditing and assurance services, professional standards, professional conduct, legal liability, audit evidence, audit planning, consideration of internal control, audit sampling, audit documentation, and general records. This edition of the text has expanded the number of task-based simulations included in the after-chapter problem material. These questions are designed to help students both to learn the material presented in the text and to prepare them to complete such questions on the CPA exam. Many of the task-based simulation are adapted from CPA exam questions released by the AICPA and others were written by the authors to be similar to those released by the AICPA." --Preface
Adult
Text in English
9789813150027
Auditing.
657.45 / .W626 2016 12thed.
Principles of auditing & other assurance services / O. Ray Whittington, CIA, CMPA, CPA, DePaul University, Kurt Pany, CFE, CPA, Arizona State University. - Twentieth edition McGraw-Hill International edition - xxxi, 845 pages ; 26 cm
Includes index
"The 20th edition of Principles of Auditing & Other Assurance Services provides a carefully balanced presentation of auditing theory and practice. The first nine chapters of the text emphasize the philosophy and environment of the profession, with special attention paid to the nature and economic purpose of auditing and assurance services, professional standards, professional conduct, legal liability, audit evidence, audit planning, consideration of internal control, audit sampling, audit documentation, and general records. This edition of the text has expanded the number of task-based simulations included in the after-chapter problem material. These questions are designed to help students both to learn the material presented in the text and to prepare them to complete such questions on the CPA exam. Many of the task-based simulation are adapted from CPA exam questions released by the AICPA and others were written by the authors to be similar to those released by the AICPA." --Preface
Adult
Text in English
9789813150027
Auditing.
657.45 / .W626 2016 12thed.