Principles of Auditing and Other Assurance ServicesThe thirteenth edition of Principles of Auditing and Other Assurance Services provides a carefully balanced presentation of auditing and assurance theory and practice. Written in a clear and understandable manner, it is appropriate for students who have not had significant audit experience. The approach is to integrate auditing and assurance material with that of previous courses in accounting systems and financial and managerial accounting. Our primary goal is to provide a textbook well suited for the introductory one semester or one quarter auditing and assurance course. - Preface. |
Contents
The Public Accounting Profession | 13 |
Organization of the Public Accounting Profession | 19 |
The Public Oversight Board | 49 |
Copyright | |
31 other sections not shown
Other editions - View all
Principles of Auditing & Other Assurance Services Ray Whittington,Kurt Pany No preview available - 2021 |
Principles of Auditing & Other Assurance Services Ray Whittington,Kurt Pany No preview available - 2018 |
Common terms and phrases
accepted accounting principles accepted auditing standards accounting records accounts payable accounts receivable AICPA amount analytical procedures appropriate assessing control risk assets assurance attestation audit procedures audit program audit report audit risk audit working papers auditors balance sheet date bank cash receipts Chapter checks client company's compliance confirmation control activities Corporation cost count CPA firm customers December 31 Describe determine deviation rate disbursements disclosure ditors documents effectiveness employees engagement estimate evaluate evidence examination example financial statement assertions financial statements flowchart fraud income internal auditing internal control issued ledger level of control liability management's material misstatement ments operating opinion payroll percent performed population prepared Primary Audit Objectives professional public accounting responsibility revenue sampling risk securities selected substantive procedures substantive tests tests of controls tion transactions trial balance types valuation voucher year-end