Principles Of Auditing And Other Assurance Services

This text covers: the role of the public accountant in the American economy; audit evidence and documentation; cash and financial investments; inventories and cost of goods sold; debt and equity capital; and special reports and accounting and review services. Table of Contents: 1: The Role of the Public Accountant in the American Economy 2: Professional Standards 3: Professional Ethics 4: Legal Liability of CPAs 5: Audit Evidence and Documentation 6: Planning the Audit; Designing Audit Programs 7: Internal Control 8: Consideration of Internal Control in a Computer Environment 9: Audit Sampling 10: Cash and Financial Investments 11: Accounts Receivable, Notes Receivable, and Revenue 12: Inventories and Cost of Goods Sold 13: Property, Plant, and Equipment: Depreciation and Depletion 14: Accounts Payable and Other Liabilities 15: Debt and Equity Capital 16: Auditing Operations and Completing the Audit 17: Auditors' Reports 18: Special Reports and Accounting and Review Services 19: Other Assurance Services 20: Internal, Operational, and Compliance Auditing.