作者简介
O·雷·惠廷顿（O. Ray Whittington） 国际注册内部审计师，美国注册管理会计师、注册会计师，德保尔大学商学院院长。惠廷顿教授积极从事审计和审计抽样领域的教材编写，并在众多学术期刊上发表文章。他还担任国际内部审计师协会董事、美国会计学会审计部审计准则委员会和规章委员会主席。
库尔特·帕尼（Kurt Pany） 注册舞弊审计师、注册会计师，美国亚利桑那州立大学会计教授。曾经担任德勤等大型会计师事务所会计师、审计准则委员会委员和美国注册会计师协会会员。他还在众多学术期刊上发表了审计方面的文章。
目錄：
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 .Audit Planning, Understanding the Client, Assessing Risks, and Responding
7 .Internal Control
8 .Consideration of Internal Control in an Information Technology 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 .Integrated Audits of Public Companies
19 .Additional Assurance Services: Historical Financial Information
20. Additional Assurance Services: Other Information
21 .Internal, Operational, and Compliance Auditing
內容試閱：
The 19th edition of Principles of Auditing & Other Assurance Services provides a carefully
balanced presentation of auditing theory and practice. Written in a clear and understandable
manner, it is particularly appropriate for students who have had limited or no
audit experience. The approach is to integrate auditing material with that of previous
accounting fi nancial, managerial, and systems courses.
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