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