Whittington, O. Ray creator Pany, Kurt text xx New York, NY McGraw Hill LLC 2024 2024 release monographic und

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xxxi, 992 pages: illustrations 27 cm 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. 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. O. Ray Whittington, Kurt Pany. Includes index in English Auditing Business & Economics Managerial, Business Accounting 657.45 W6188 2024 9781266857669 251212 20260803094251.0