02615nam a2200265Ia 450000500170000000800410001724500900005810000240014870000150017226000440018725000170023130000370024830000100028550000190029502000180031465000360033265000380036805000220040654600150042850509590044352009120140233600090231433700150232333800110233820260803094251.0251212s2024    xx            000 0 und d1 aPrinciples of auditing and other assurance services /cO. Ray Whittington, Kurt Pany.  aWhittington, O. Ray  aPany, Kurt  aNew York, NY :bMcGraw Hill LLC,c2024.  a2024 release  axxxi, 992 pages: billustrations  c27 cm  aIncludes index  a9781266857669  aAuditingxBusiness & Economics.  aManagerial, BusinessxAccounting.  a657.45 W6188 2024  ain English  a1. 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. Audit planning, understanding the client, assessing risks, and responding-- 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 completing the audit-- 17. Auditor`s 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.  aThe 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. The approach is to integrate auditing material with that of previous accounting financial, managerial, and systems courses. The authors organize the text around balance sheet accounts creating a straightforward and user-friendly way to address the risk assessment-based approach to auditing required by both U.S. and international standards. Data analytics is addressed throughout the text with integrated exercises and problems that drive critical thinking and analysis. In conjunction, they incorporate software to drive these employability skills through the use of Tableau and IDEA software and data analytics questions posed in Connect.  atext  aunmediated  avolume