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This is the 18th edition with a publication date of 11/30/2010.
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Connect Accounting 2 Semester Access Card for Principles of Auditing & Other Assurance Services
Connect Accounting 2 Semester Access Card for Principles of Auditing and Other Assurance Services
Connect Plus Accounting 2 Semester Access Card for Principles of Auditing and Other Assurance Services
CONNECT PLUS ACCTG 2S ACC CRD FOR PRIN OF AUDITING & OTHER ASSURANCE SERVICE
MP Loose-Leaf for Principles of Auditing & Assurance Services with ACL Software CD
MP Loose-leaf Principles of Auditing & Assurance Services with ACL Software CD
Student Study Guide to accompany Principles of Auditing and Other Assurance Services
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.
Table of Contents
1. The Role of the Public Accountant in the American Economy
2. Professional Standards
Appendix A International and U.S. Standards Comparison
3. Professional Ethics
4. Legal Liability of CPAs
5. Audit Evidence and Documentation
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
7. Internal Control
Appendix A Antifraud Programs and Control Measures
8. Consideration of Internal Control in an Information Technology Environment
9. Audit Sampling
Appendix A Probability-Proportion-to-Size Sampling
Appendix B Audit Risk
10. Cash and Financial Investments
11. Accounts Receivable, Notes Receivable, and Revenue
Appendix A Illustrative Audit Case
Appendix B Illustrative Audit Case
12. Inventories and Cost of Goods Sold
13. Property, Plant, and Equipment: Depreciation and Depletion
14. Accounts Payable and Other Liabilities
Appendix A Illustrative Audit Cases
15. Debt and Equity Capital
16. Auditing Operations and Completing the Audit
17. Auditors’ Report
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