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Principles of Auditing & Other Assurance Services

ISBN10: 1265221316 | ISBN13: 9781265221317

Principles of Auditing & Other Assurance Services
ISBN10: 1265221316
ISBN13: 9781265221317
By Ray Whittington and Kurt Pany

* 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.

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The 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.  The authors organize the text around balance sheet accounts creating a straightforward and user-friendly way to address the risk assessment–based approach to auditing required by both U.S. and international standards.   
Data analytics is addressed throughout the text with integrated exercises and problems that drive critical thinking and analysis. In conjunction, they incorporate software to drive these employability skills through the use of Tableau and IDEA software and data analytics questions posed in Connect. 

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.  Audit Planning, Understanding the Client, Assessing Risks, and Responding
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 Completing the Audit 
17. Auditors’ Reports 
18. Integrated Audits of Public Companies 
19. Additional Assurance Services: Historical Financial Information
20. Additional Assurance Services: Other Information
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.

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