The 22nd 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 financial, managerial, and systems courses.

Chapter 1: The Role of the Public Accountant in the AmericanEconomy

 

 

Chapter 2: Professional Standards

 

 

Chapter 3: Professional Ethics

 

 

Chapter 4: Legal Liability of CPAs

 

 

Chapter 5: Audit Evidence and Documentation

 

 

Chapter 6: Audit Planning, Understanding the Client, AssessingRisks, and Responding

 

 

Chapter 7: Internal Control

 

 

Chapter 8: Consideration of Internal Control in an InformationTechnology Environment

 

 

Chapter 9: Audit Sampling

 

 

Chapter 10: Cash and Financial Investments

 

 

Chapter 11: Accounts Receivable, Notes Receivable, andRevenue

 

 

Chapter 12: Inventories and Cost of Goods Sold

 

 

Chapter 13: Property, Plant, and Equipment: Depreciation andDepletion

 

 

Chapter 14: Accounts Payable and Other Liabilities

 

 

Chapter 15: Debt and Equity Capital

 

 

Chapter 16: Auditing Operations and Completing the Audit

 

 

Chapter 17: Auditors’ Reports

 

 

Chapter 18: Integrated Audits of Public Companies

 

 

Chapter 19: Additional Assurance Services: Historical FinancialInformation

 

 

Chapter 20: Additional Assurance Services: Other Information

 

 

Chapter 21: Internal, Operational, and Compliance Auditing

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