Whittington O. R. Principles of Auditing and Other Assurance Services / O. Ray Whittington, Kurt Pany. — Thirteeth Edition. — Boston Buur-Ridge, IL Dubuque, IA Madison, WI : Irwin/McGraw-Hill Higher Education, 2000. — 816 p.
Анотація: "Principles of Auditing" remains the No. 1 Principles of Auditing text using the balance sheet approach. Whittington/Pany presents concepts clearly and proactively monitors changes in auditing, making the relationship between accounting and auditing truly understandable. The 13th edition maintains the organization and balance sheet orientation, while adding and enhancing the timely topics of attestation, assurance services, fraud, electronic commerce, and the latest auditing standards to meet the needs of the current marketplace.