9780077217020

Whittington/Pany'sPrinciples 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 the needs of the current marketplace.

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
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Principles of Auditing and Other Assurance Services w/ACL CD

Principles of Auditing and Other Assurance Services w/ACL CD

0077217020

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Table of Contents

Supplemental Materials