02915nam a2200373Ia 4500 20260803094251.0 251212s2024 xx 000 0 und d Principles of auditing and other assurance services / O. Ray Whittington, Kurt Pany. Whittington, O. Ray Pany, Kurt New York, NY : McGraw Hill LLC, 2024. 2024 release xxxi, 992 pages: illustrations 27 cm Includes index 9781266857669 Auditing Business & Economics. Managerial, Business Accounting. CIR 657.45 W6188 2024 0 0 0 1 0 0 1 0 0 1 1 0 HED6853 in English College Library 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. 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. The 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. 0 text unmediated volume lcc BK dsolimen 2025-01-21 15:37:19 dsolimen 2025-01-21 15:37:27 13216 13088 13088 0 0 ddc 0 0 HED HED HED 2025-12-21 0 CIR 657.45 W6188 2024 HED6853 2026-06-02 00:00:00 2025-12-21 BK