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Principles of Auditing and Other Assurance Services Study Guide

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ISBN-10: 0072835044

ISBN-13: 9780072835045

Edition: 14th 2004

Authors: Kurt Pany, O. Ray Whittington

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Description:

Whittington/Pany's "Principles of Auditing," is a market leader in the auditing discipline. Until October 2002, Ray Whittington was a member of the Audit Standards Board and prior to Ray being on the ASB, Kurt Pany was on the board. This has had a major impact on this revision of the text as Whittington has been involved in the audit standards creation process. "Principles of Auditing" presents concepts clearly and proactively monitors changes in auditing making the relationship between accounting and auditing understandable. The 16th edition maintains the organization and balance sheet orientation, while adding and enhancing topics of Risk, Assurance Services, Fraud, E-Commerce, and the…    
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Book details

Edition: 14th
Copyright year: 2004
Publisher: McGraw-Hill Higher Education
Binding: Perfect 
Pages: 225
Size: 7.75" wide x 10.75" long x 0.50" tall
Weight: 1.144
Language: English

Kurt Pany is a professor of accounting at Arizona State University, and received his Ph.D. from the University of Illinois. He has been the Director of Audit Research for the AICPA and remains an active member of the AAA.

1. The Role of the Public Accountant in the American Economy 2. Professional Standards 3. Professional Ethics 4. Legal Liability of CPAs 5. Audit Evidence and Documentation 6. Planning the Audit; Linking Audit Procedures to Risk 7. Internal Control 8. Consideration of Internal Control in an Information Technology Environment 9. Audit Sampling 10. Cash and Financial Investments 11. Accounts Receivable, Notes Receivable, and Revenue 12. Inventories and Cost of Goods Sold 13. Property, Plant, and Equipment: Depreciation and Depletion 14. Accounts Payable and Other Liabilities 15. Debt and Equity Capital 16. Auditing Operations and Competing the Audit 17. Auditors’ Report 18. Special Reports…