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Principles of Auditing. 12th ed.

Principles of Auditing. 12th ed.

・ISBN 978-0-256-16779-5 hard

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著者・編者Whittington, O. Ray / Pany, K.,
出版社(Irwin / McGraw-Hill, US)
出版年月1998
言語ENG
ニュース番号<441-595>

解説

This is a presentation of audit theory and practice. Written in understandable language, it is appropriate for students with little auditing experience. It presents auditing concepts and attempts to make the relationship between auditing and accounting understandable. Case studies, new to this edition, focus on specific industries to emphasize the importance of having a thorough knowledge of the audit client's business and end-of-chapter questions require students to use the Internet to perform audit research. The book also includes discussion of international auditing standards and adopts a balance-sheet approach to auditing.