审计学原理(英文版.第12版)

出版时间：1998-08-01  出版社：机械工业出版社  作者：O.Ray Whittington Kurt Pany  
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内容概要

本书主要讨论了审计职业的理论和环境，特别是审计的性质和经济目的、审计的标准、职业规范、法律责任、审计依据、审计计划、内部控制的构想、审计抽样、审计工作报告和一般的审计记录等内容，并就内部控制和从不同的财务报表中获取证据、内部审计过程等进行了阐述。

书籍目录

1.The role of the auditor in the american economy 
2.Professional standards
Professional ethics
4.Legal liability of auditors
5.Audit evidence
6.Planning the audit;designing audit programs
7.Internal control
8.Consideration of internal control in a computer environment
9.Audit sampling
10.Audit working papers;examination of the general records
11.Cash and marketable securities
13.Accounts receivable,notes receivable,and sales transactions
13.Inventories and cost of goods sold 
14.Property,plant,and equipment:depreciation and depletion
15.Accounts payable and other liabilities
16.Debt and equity capital
17.Auding ooperations and completing the audit
18.Arditors'reports
19.Other attestation and accounting services
20.Internal,operational,and compliance auditing