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_aHF5667 _b.P344 1997 |
| 100 | 1 |
_aPany, Kurt. _94217 |
|
| 245 | 1 | 0 |
_aAuditing / _cKurt Pany, O. Ray Whittington. |
| 250 | _a2nd ed. | ||
| 260 |
_aChicago : _bIrwin, _cc1997. |
||
| 300 |
_axx, 811 p. : _bill. ; _c24 cm. |
||
| 500 | _aIncludes index. | ||
| 505 | _aPart 1 Professional responsibilities: the role of the auditor in the American economy; professional standards; auditors' reports; professional ethics; legal liability of auditors. Part 2 The design of audits: audit evidence and documentation; planning the audit - designing audit programmes; internal control. Part 3 Technology and sampling approaches: consideration of internal control in a computer environment; audit sampling - concepts and techniques; audit sampling - applications for substantive tests. Part 4 Testing cycle controls and performing substantive tests: revenue cycle - obtaining an understanding and testing controls; revenue cycle - substantive tests; auditing the acquisition cycle; auditing the conversion and payroll cycles; auditing the financial cycle; auditing the investment cycle; auditing operations and completing the audit. Part 5 Other responsibilities: other attestation and accounting services; internal, operational, and compliance auditing. | ||
| 520 | _aDesigned for a one-semester introductory auditing course, this book aims to reflect the changing audit environment, and is based on a transaction-cycles approach to the auditing course. It focuses on audits of financial statements, but also covers internal control and operational auditing. | ||
| 650 | 0 |
_aAuditing. _94216 |
|
| 650 | 0 |
_aAuditors' reports. _927823 |
|
| 700 | 1 |
_aWhittington, Ray, _d1948- _94215 |
|
| 906 |
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