Loose-Leaf for Principles of Auditing & Other Assurance Services

by Whittington, Ray; Pany, Kurt

• ISBN13: 9781259295461
• ISBN10: 125929546X
• Edition: 20th
• Format: Loose-leaf
• Copyright: 2015-01-22
• Publisher: McGraw-Hill Education

Table of Contents

Chapter 1: The Role of the Public Accountant in the American Economy

Chapter 2: Professional Standards

Appendix A Comparison of International Standards on Auditing with AICPA Auditing Standards

Chapter 3: Professional Ethics

Chapter 4: Legal Liability of CPAs

Chapter 5: Audit Evidence and Documentation

Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding

Appendix A Selected Internet Addresses

Appendix B Examples of Fraud Risk Factors

Appendix C Illustrative Audit Case: Keystone Computers & Networks, Inc.

Chapter 7: Internal Control

Appendix A Antifraud Programs and Control Measures

Chapter 8: Consideration of Internal Control in an Information Technology Environment

Chapter 9: Audit Sampling

Appendix A Probability-Proportion-to-Size Sampling

Appendix B Audit Risk

Chapter 10: Cash and Financial Investments

Chapter 11: Accounts Receivable, Notes Receivable, and Revenue

Appendix A Illustrative Audit Case; Keystone Computers & Networks, Inc.

Appendix B Illustrative Audit Case: Keystone Computers & Networks, Inc.

Chapter 12: Inventories and Cost of Goods Sold

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

Chapter 14: Accounts Payable and Other Liabilities

Appendix A Illustrative Audit Cases: Keystone Computers & Networks, Inc.

Chapter 15: Debt and Equity Capital

Chapter 16: Auditing Operations and Completing the Audit

Chapter 17: Auditors’ Report

Chapter 18: Integrated Audits of Public Companies

Chapter 19: Additional Assurance Services: Historical Financial Information

Chapter 20: Additional Assurance Services: Other Information

Chapter 21: Internal, Operational, and Compliance Auditing