Principles of Auditing and Other Assurance Services

ISBN-10: 0077486277
ISBN-13: 9780077486273
Edition: 18th 2012
List price: $165.80 Buy it from $5.20
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Description: Whittington/Pany is our market leader in the auditing discipline. While most textbooks use a cycles approach, Whittington/Pany enlists a balance sheet approach making it particularly straightforward and user-friendly in addressing the auditing  More...

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Book details

List price: $165.80
Edition: 18th
Copyright year: 2012
Publisher: McGraw-Hill Education
Publication date: 5/1/2011
Binding: Hardcover
Size: 9.00" wide x 11.50" long x 1.25" tall
Weight: 4.774
Language: English

Whittington/Pany is our market leader in the auditing discipline. While most textbooks use a cycles approach, Whittington/Pany enlists a balance sheet approach making it particularly straightforward and user-friendly in addressing the auditing profession's risk-based approach for financial statement audits as well as for integrated audits of financial statements and internal control. The 18th edition covers the latest auditing standards to meet the needs of the current marketplace. The authors are well connected both Ray Whittington and Kurt Pany served as members of the Audit Standards Board, and Whittington recently completed his term as President of the Auditing Section of the American Accounting Association.

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
International and U.S. Standards Comparison
Professional Ethics
Legal Liability of CPAs
Audit Evidence and Documentation
Planning the Audit; Linking Audit Procedures to Risk
Selected Internet Addresses
Examples of Fraud Risk Factors
Illustrative Audit Case
Internal Control
Antifraud Programs and Control Measures
Consideration of Internal Control in an Information Technology Environment
Audit Sampling
Probability-Proportion-to-Size Sampling
Audit Risk
Cash and Financial Investments
Accounts Receivable, Notes Receivable, and Revenue
Illustrative Audit Case
Illustrative Audit Case
Inventories and Cost of Goods Sold
Property, Plant, and Equipment: Depreciation and Depletion
Accounts Payable and Other Liabilities
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

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