Pany K., Whittington R. Principles of Auditing & Other Assurance Services

McGraw-Hill Education, 2016. — 878 p.The Role of the Public Accountant in the American Economy.
Professional Standards.
Professional Ethics.
Legal Liability of CPAs.
Audit Evidence and Documentation.
Audit Planning, Understanding the Client, Assessing Risks, and Responding.
Internal Control.
Consideration of Internal Control in an Information Technology Environment.
Audit Sampling.
Cash and Financial Investments.
Accounts Receivable. Notes Receivable, and Revenue.
Inventories and Cost of Goods Sold.
Property, Plant, and Equipment: Depreciation and Depletion.
Accounts Payable and Other Liabilities.
Debt and Equity Capital.
Auditing Operations and Completing the Audit.
Auditors' Reports.
Integrated Audits of Public Companies.
Additional Assurance Services: Historical Financial Information.
Additional Assurance Services: Other Information.
Internal, Operational, and Compliance Auditing.