000			02915nam a2200373Ia 4500
005			20260803094251.0
008			251212s2024 xx 000 0 und d
245	1		_aPrinciples of auditing and other assurance services / _cO. Ray Whittington, Kurt Pany.
100			_aWhittington, O. Ray
700			_aPany, Kurt
260			_aNew York, NY : _bMcGraw Hill LLC, _c2024.
250			_a2024 release
300			_axxxi, 992 pages: _billustrations
300			_c27 cm
500			_aIncludes index
020			_a9781266857669
650			_aAuditing _xBusiness & Economics.
650			_aManagerial, Business _xAccounting.
944			_aCIR
050			_a657.45 W6188 2024
943			_b0 _c0 _d0 _e1 _f0 _g0 _h1 _i0 _j0
944			_b1 _c1 _d0
953			_pHED6853
546			_ain English
953			_cCollege Library
505			_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.
520			_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.
591			_a0
336			_atext
337			_aunmediated
338			_avolume
942			_2lcc _cBK _adsolimen _b2025-01-21 15:37:19 _ddsolimen _e2025-01-21 15:37:27
998			_a13216
999			_c13088 _d13088