Principles of Auditing & Other Assurance Services,17th英文资料.pdf

Accounting
Principles of Auditing and Other
Assurance Services
17th Edition
Whittington−Pany
McGraw-Hill/Irwinabc
McGraw−Hill Primis
ISBN−10: 0−39−021124−9
ISBN−13: 978−0−39−021124−8
Text:

Principles of Auditing and Other Assurance
Services, 17th Edition
Whittington−Pany
This book was printed on recycled paper.
Accounting
Copyright ©2009 by The McGraw−panies, Inc. All rights
reserved. Printed in the United States of America. Except as
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111 ACCTGEN ISBN−10: 0−39−021124−9 ISBN−13: 978−0−39−021124−8
Accounting
Contents
Whittington−Pany • Principles of Auditing and Other Assurance Services, 17th Edition
Front Matter 1
Preface 1
1. The Role of the Public Accountant in the American Economy 3
Text 3
2. Professional Standards 35
Text 35
3. Professional Ethics 65
Text 65
4. Legal Liability of CPAs 107
Text 107
5. Audit Evidence and Documentation 137
Text 137
6. Audit Planning, Understanding the Client, Assessing Risks, and Responding 185
Text 185
Appendix 6A: Selected Addresses 231
Appendix 6B: Examples of Fraud Risk Factors 233
Appendix 6C: Illustrative Audit Case: puters &
Networks, Inc. 237
7. Internal Control 247
Text 247
Appendix 7A: Antifraud Programs and Control Measures 295
8. Consideration of Internal Control in an Information Technology Environment 299
Text 299
9. Audit Sampling 333
Text 333
Appendix 9A: Probability−Proportional−to−Size (PPS) Sampling 371
Appendix 9B: Audit Risk 378
iii
10. Cash and Financial Inv