Principles of Auditing & Other Assurance Services https://www.mheducation.com/cover-images/Jpeg_400-high/1260247953.jpeg 22 9781260247954 The 22nd edition of Principles of Auditing & Other Assurance Services provides a carefully balanced presentation of auditing theory and practice. Written in a clear and understandable manner, it is particularly appropriate for students who have had limited or no audit experience. The approach is to integrate auditing material with that of previous accounting financial, managerial, and systems courses.
Principles of Auditing & Other Assurance Services

Principles of Auditing & Other Assurance Services

22nd Edition
By Ray Whittington and Kurt Pany
ISBN10: 1260247953
ISBN13: 9781260247954
Copyright: 2022
09781260247954

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The estimated amount of time this product will be on the market is based on a number of factors, including faculty input to instructional design and the prior revision cycle and updates to academic research-which typically results in a revision cycle ranging from every two to four years for this product. Pricing subject to change at any time.

Program Details

Chapter 1: The Role of the Public Accountant in the AmericanEconomy

Chapter 2: Professional Standards

Chapter 3: Professional Ethics

Chapter 4: Legal Liability of CPAs

Chapter 5: Audit Evidence and Documentation

Chapter 6: Audit Planning, Understanding the Client, AssessingRisks, and Responding

Chapter 7: Internal Control

Chapter 8: Consideration of Internal Control in an InformationTechnology Environment

Chapter 9: Audit Sampling

Chapter 10: Cash and Financial Investments

Chapter 11: Accounts Receivable, Notes Receivable, andRevenue

Chapter 12: Inventories and Cost of Goods Sold

Chapter 13: Property, Plant, and Equipment: Depreciation andDepletion

Chapter 14: Accounts Payable and Other Liabilities

Chapter 15: Debt and Equity Capital

Chapter 16: Auditing Operations and Completing the Audit

Chapter 17: Auditors’ Reports

Chapter 18: Integrated Audits of Public Companies

Chapter 19: Additional Assurance Services: Historical FinancialInformation

Chapter 20: Additional Assurance Services: Other Information

Chapter 21: Internal, Operational, and Compliance Auditing

About the Author

Ray Whittington

O. Ray Whittington, CIA, CMA, CPA, serves as the Director of the School Accountancy and MIS at DePaul University. He received his B.B.A., M.S., and Ph.D. degrees from Sam Houston State University, Texas Tech University, and the University of Houston, respectively. Professor Whittington is an active textbook author on the subjects of auditing and audit sampling. He has also published in a variety of journals, including The Accounting Review, The Journal of Accounting Research, and Auditing: A Journal of Practice and Theory. He has served as a member of the Board of Regents of The Institute of Internal Auditors and has served as Chairman on the Auditing Standards Committee of the Auditing Section and the Bylaws Committee, both of the American Accounting Association. Professor Whittington has served as a member of the AICPA Auditing Standards Board and as the president of the Auditing Section of the American Accounting Association.

Kurt Pany

Kurt Pany, CFE, CPA, is Professor Emiritus of Accounting at Arizona State University. He received his B.S., M.B.A., and Ph.D. degrees from the University of Arizona, the University of Minnesota, and the University of Illinois, respectively. He has also served as a staff accountant with Arthur Andersen and Touche Ross, as a member of the Auditing Standards Board, and as an academic fellow with the American Institute of Certified Public Accountants. Professor Pany has published articles on auditing in such journals as The Journal of Accounting Research, The Accounting Review, Auditing: A Journal of Practice and Theory, The Journal of Accountancy,  and The CPA Journal. He is a member of and has served on various committees of the American Accounting Association and the American Institute of Certified Public Accountants.