Whittington/Pany's Principles of Auditing, is a market leader in the auditing discipline and the only text in this market which uses the balance sheet approach (vs. the cycles approach). 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. This has had a major impact on this revision of the text as Whittington has been involved in the audit standards creation process. Principles of Auditing presents concepts clearly and proactively monitors changes in auditing making the relationship between accounting and auditing understandable. The 15th 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.
Table of Contents
Chapter 5 Audit Evidence and Documentation
Chapter 6 Audit Planning, Understanding the Client, Assessing Risks, and Responding
Appendix 6ASelected Internet Addresses
Appendix 6BExamples of Fraud Risk Factors
Appendix 6CIllustrative Audit Case: Keystone Computers & Networks, Inc.
Chapter 7 Internal Control
Appendix 7AAntifraud Programs and Control Measures