001 21582
002 3
004 DDCEFD23-626D-4CAC-A637-3CC34829CF06
005 201901111445
008 081223s2014||||xxu#################eng#d
009 1 0
039 ## $y20190111144548 $znthhanh
082 ## $a657.45 $bWH-R
100 $aWhittington, O. Ray
245 ## $aPrinciples of auditing & other assurance services / $cO. Ray Whittington, Kurt Pany
246 ## $aPrinciples of auditing and other assurance services.
250 ## $a19 ed
260 ## $aNew York: $bMcGraw-Hill/Irwin, $c2014
300 ## $axxx, 847 p. : $bill ; $c28 cm.
520 ## $aThe role of the public accountant in the American economy -- Professional standards -- Professional ethics -- Legal liability of CPAs -- Audit evidence and documentation -- Audit planning, understanding the client, assessing the risks, and responding -- Internal control -- Consideration of internal control in an information technology environment -- Audit sampling -- Cash and financial investments -- Accounts receivable, notes receivable, and revenue -- Inventories and cost of goods sold -- Property, plant, and equipment : depreciation and depletion -- Accounts payable and other liabilities -- Debt and equity capital -- Auditing operations and completing the audit -- Auditors' reports -- Integrated audits of public companies -- Additional assurance services : historical financial information -- Additional assurance services : other information -- Internal, operational, and compliance auditing.
653 ## $aAccounting.
653 ## $aFinancial management.
852 ## $a01 $bKho Sách TK Ngoại Văn $j(2): 01302140-1
852 ## $a05 $bKho Khoa Du lich $j(2): 01302139, 01302143
852 ## $a09 $bKho Khoa Tiếng Anh $j(1): 01302142
890 ## $a5