ISBN-10:
0072416874
ISBN-13:
9780072416879
Pub. Date:
07/17/2000
Publisher:
Irwin/McGraw-Hill
Study Guide for Use with Principles of Auditing and Other Assurance Services / Edition 13

Study Guide for Use with Principles of Auditing and Other Assurance Services / Edition 13

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Product Details

ISBN-13: 9780072416879
Publisher: Irwin/McGraw-Hill
Publication date: 07/17/2000
Edition description: Study Guide
Pages: 224
Product dimensions: 7.28(w) x 10.92(h) x 0.79(d)

About the Author

Ray Whittington is chairman of the accounting department at San Diego State University, and received his Ph.D. from the University of Houston. He has also been the Director of Audit Research for the AICPA

Kurt Pany is a professor of accounting at Arizona State University, and received his Ph.D. from the University of Illinois. He has been the Director of Audit Research for the AICPA and remains an active member of the AAA.

Table of Contents

1. The Role of the Public Accountant in the American Economy

2.
Professional Standards

3.
Professional Ethics

4.
Legal Liability of CPAs

5.
Audit Evidence and Documentation

6.
Planning the Audit; Linking Audit Procedures to Risk

7.
Internal Control

8.
Consideration of Internal Control in an Information Technology Environment

9.
Audit Sampling

10.
Cash and Financial Investments

11.
Accounts Receivable, Notes Receivable, and Revenue

12.
Inventories and Cost of Goods Sold

13.
Property, Plant, and Equipment: Depreciation and Depletion

14.
Accounts Payable and Other Liabilities

15.
Debt and Equity Capital

16.
Auditing Operations and Competing the Audit

17.
Auditors’ Report

18.
Special Reports and Accounting and Review Services

19.
Other Assurance Services

20.
Internal, Operational, and Compliance Auditing

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