Principles of Auditing and Other Assurance Services

Name: Principles of Auditing and Other Assurance Services
Availability: OutOfStock
ISBN: 9780077217020

ISBN-10: 0077217020

ISBN-13: 9780077217020

Edition: 16th 2008

Authors: O. Ray Whittington, Kurt Pany

List price: $205.94

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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. Whittington is currently President of the Auditing Section of the American Accounting Association. 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 latest auditing standards to meet…

Book details

List price: $205.94
Edition: 16th
Copyright year: 2008
Publisher: McGraw-Hill Higher Education
Publication date: 7/23/2007
Binding: Hardcover
Pages: 847
Size: 8.75" wide x 11.00" long x 1.50" tall
Weight: 4.466
Language: English

Ray Whittington is chairman of the accounting department at San Diego State University, and received his Ph.D. from the University of Houston. He has also been the Director of Audit Research for the AICPA

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.




The Role of the Public Accountant in the American Economy



Professional Standards



Professional Ethics



Legal Liability of CPAs



Audit Evidence and Documentation



Planning the Audit; Linking Audit Procedures to Risk Appendix A Selected Internet Addresses Appendix B Examples of Fraud Risk Factors Appendix C Illustrative Audit Case



Internal Control Appendix A Antifraud Programs and Control Measures



Consideration of Internal Control in an Information Technology Environment



Audit Sampling Appendix A Probability-Proportion-to-Size Sampling Appendix B Audit Risk 10. Cash and Financial Investments



Accounts Receivable, Notes Receivable, and Revenue Appendix A Illustrative Audit Case Appendix B Illustrative Audit Case



Inventories and Cost of Goods Sold



Property, Plant, and Equipment


Depreciation and Depletion



Accounts Payable and Other Liabilities Appendix A Illustrative Audit Cases



Debt and Equity Capital



Auditing Operations and Completing the Audit



Auditors’ Report



Integrated Audits of Public Companies



Additional Assurance Services


Historical Financial Information



Additional Assurance Services


Other Information



Internal, Operational, and Compliance Auditing