Principles of Auditing and Other Assurance Services

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Whittington/Pany’s Principles 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.
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Product Details

  • ISBN-13: 9780071288422
  • Publisher: McGraw-Hill Medical Publishing
  • Publication date: 2/28/2009

Meet the Author

Kurt Pany is a professor of accounting at Arizona State University, and received his Ph.D. from the University of Illinois. He has been the Director of Audit Research for the AICPA and remains an active member of the AAA.
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Table of Contents

The Role of the Public Accountant in the American Economy
2. Professional Standards
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
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