Principles of Auditing and Other Assurance Services w/ACL CD

by Whittington, O. Ray

• ISBN13: 9780077217020
• ISBN10: 0077217020
• Edition: 16th
• Format: Hardcover
• Copyright: 2007-07-23
• Publisher: McGraw-Hill/Irwin

Summary

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.

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 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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