Principles of Auditing and Other Assurance Services with ACL software CD with Connect Access Card

by Whittington, Ray; Pany, Kurt

• ISBN13: 9781259660610
• ISBN10: 1259660613
• Edition: 19th
• Format: Package
• Copyright: 2015-03-24
• Publisher: McGraw-Hill Education

Summary

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. The 19th Edition of Principles of Auditing & Other Assurance Services provides a carefully balanced presentation of auditing theory and practice. Written in a clear and understandable manner, it is particularly appropriate for students who have had limited or no audit experience. The approach is to integrate auditing material with that of previous accounting financial, managerial, and systems courses.

Table of Contents

Chapter 1: The Role of the Public Accountant in the American Economy

Chapter 2: Professional Standards

Appendix A Comparison of International Standards on Auditing with AICPA Auditing Standards

Chapter 3: Professional Ethics

Chapter 4: Legal Liability of CPAs

Chapter 5: Audit Evidence and Documentation

Chapter 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: Keystone Computers & Networks, Inc.

Chapter 7: Internal Control

Appendix A Antifraud Programs and Control Measures

Chapter 8: Consideration of Internal Control in an Information Technology Environment

Chapter 9: Audit Sampling

Appendix A Probability-Proportion-to-Size Sampling

Appendix B Audit Risk

Chapter 10: Cash and Financial Investments

Chapter 11: Accounts Receivable, Notes Receivable, and Revenue

Appendix A Illustrative Audit Case; Keystone Computers & Networks, Inc.

Appendix B Illustrative Audit Case: Keystone Computers & Networks, Inc.

Chapter 12: Inventories and Cost of Goods Sold

Chapter 13: Property, Plant, and Equipment: Depreciation and Depletion

Chapter 14: Accounts Payable and Other Liabilities

Appendix A Illustrative Audit Cases: Keystone Computers & Networks, Inc.

Chapter 15: Debt and Equity Capital

Chapter 16: Auditing Operations and Completing the Audit

Chapter 17: Auditors’ Report

Chapter 18: Integrated Audits of Public Companies

Chapter 19: Additional Assurance Services: Historical Financial Information

Chapter 20: Additional Assurance Services: Other Information

Chapter 21: Internal, Operational, and Compliance Auditing