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008			090324 | 000 0 eng d
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050			_aHF5667. _bW39 1998
100	1		_aWhittington, O. Ray _941225
245	1		_aPrinciples of Auditing/ _cO. Ray Whittington, Kurt Pany
250			_a12 ed
260			_aBoston: _bIrwin McGraw-Hill، _c1998
300			_a790 p: _b؛ill. _c24 cm
500			_aIncludes index
520			_aThis is a presentation of audit theory and practice. Written in understandable language, it is appropriate for students with little auditing experience. It presents auditing concepts and attempts to make the relationship between auditing and accounting understandable. Case studies, new to this edition, focus on specific industries to emphasize the importance of having a thorough knowledge of the audit client's business and end-of-chapter questions require students to use the Internet to perform audit research. The book also includes discussion of international auditing standards and adopts a balance-sheet approach to auditing.
650		0	_aAuditing _94216
942			_2lcc _n0 _cBK
999			_c23791 _d23791