About the Author
Ray Whittington is chairman of the accounting department at San Diego State University, and received his Ph.D. from the University of Houston. He has also been the Director of Audit Research for the AICPAKurt Pany is a professor of accounting at Arizona State University, and received his Ph.D. from the University of Illinois. He has been the Director of Audit Research for the AICPA and remains an active member of the AAA.
Table of Contents
1. The Role of the Public Accountant in the American Economy2. Professional Standards3. Professional Ethics 4. Legal Liability of CPAs5. Audit Evidence and Documentation6. Planning the Audit; Linking Audit Procedures to Risk7. Internal Control8. Consideration of Internal Control in an Information Technology Environment9. Audit Sampling10. Cash and Financial Investments11. Accounts Receivable, Notes Receivable, and Revenue12. Inventories and Cost of Goods Sold13. Property, Plant, and Equipment: Depreciation and Depletion14. Accounts Payable and Other Liabilities15. Debt and Equity Capital16. Auditing Operations and Competing the Audit17. Auditors Report18. Special Reports and Accounting and Review Services19. Other Assurance Services20. Internal, Operational, and Compliance Auditing