Principles of Auditing and Other Assurance Services with Dynamic Accounting PowerWeb

by Whittington, Ray; Pany, Kurt

• ISBN13: 9780072879520
• ISBN10: 0072879521
• Edition: 14th
• Format: Hardcover
• Copyright: 2003-06-10
• Publisher: MCG

Summary

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 14th 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

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

Internal Control

Consideration of Internal Control in a Information Technology Environment

Audit Sampling

Cash and Financial Investments

Accounts Receivable, Notes Receivable, and Revenue

Inventories and Cost of Goods Sold

Property, Plant, and Equipment: Depreciation and Depletion

Accounts Payable and Other Liabilities

Debt and Equity Capital

Auditing Operations and Completing the Audit

Auditors' Report

Special Reports and Accounting and Review Services

Other Assurance Services

Internal, Operational, and Compliance Auditing

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