9780077808099

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. The 19th 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.

Chapter 1: The Role of the Public Accountant in the American Economy
Chapter 2: Professional Standards
Appendix A Comparison of International Standards on Auditing with AICPA Auditing Standards
Chapter 3: Professional Ethics
Chapter 4: Legal Liability of CPAs
Chapter 5: Audit Evidence and Documentation
Chapter 6: 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: Keystone Computers & Networks, Inc.
Chapter 7: Internal Control
Appendix A Antifraud Programs and Control Measures
Chapter 8: Consideration of Internal Control in an Information Technology Environment
Chapter 9: Audit Sampling
Appendix A Probability-Proportion-to-Size Sampling
Appendix B Audit Risk
Chapter 10: Cash and Financial Investments
Chapter 11: Accounts Receivable, Notes Receivable, and Revenue
Appendix A Illustrative Audit Case; Keystone Computers & Networks, Inc.
Appendix B Illustrative Audit Case: Keystone Computers & Networks, Inc.
Chapter 12: Inventories and Cost of Goods Sold
Chapter 13: Property, Plant, and Equipment: Depreciation and Depletion
Chapter 14: Accounts Payable and Other Liabilities
Appendix A Illustrative Audit Cases: Keystone Computers & Networks, Inc.
Chapter 15: Debt and Equity Capital
Chapter 16: Auditing Operations and Completing the Audit
Chapter 17: Auditors’ Report
Chapter 18: Integrated Audits of Public Companies
Chapter 19: Additional Assurance Services: Historical Financial Information
Chapter 20: Additional Assurance Services: Other Information
Chapter 21: Internal, Operational, and Compliance Auditing

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Summary

Table of Contents

Chapter 2: Professional Standards

Appendix A Comparison of International Standards on Auditing with AICPA Auditing Standards

Chapter 3: Professional Ethics

Chapter 4: Legal Liability of CPAs

Chapter 5: Audit Evidence and Documentation

Chapter 6: 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: Keystone Computers & Networks, Inc.

Chapter 7: Internal Control

Appendix A Antifraud Programs and Control Measures

Chapter 8: Consideration of Internal Control in an Information Technology Environment

Chapter 9: Audit Sampling

Appendix A Probability-Proportion-to-Size Sampling

Appendix B Audit Risk

Chapter 10: Cash and Financial Investments

Chapter 11: Accounts Receivable, Notes Receivable, and Revenue

Appendix A Illustrative Audit Case; Keystone Computers & Networks, Inc.

Appendix B Illustrative Audit Case: Keystone Computers & Networks, Inc.

Chapter 12: Inventories and Cost of Goods Sold

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

Chapter 14: Accounts Payable and Other Liabilities

Appendix A Illustrative Audit Cases: Keystone Computers & Networks, Inc.

Chapter 15: Debt and Equity Capital

Chapter 16: Auditing Operations and Completing the Audit

Chapter 17: Auditors’ Report

Chapter 18: Integrated Audits of Public Companies

Chapter 19: Additional Assurance Services: Historical Financial Information

Chapter 20: Additional Assurance Services: Other Information

Chapter 21: Internal, Operational, and Compliance Auditing

Supplemental Materials