Principles of Auditing and Other Assurance Services: With Dynamic Accounting PowerWeb
14th Edition
Published on 10. June 2003
Book
Hardback
978-0-07-287952-0 (ISBN)
Description
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.
More details
Edition
14th Revised edition
Language
English
Place of publication
New York
United States
Publishing group
McGraw-Hill Education - Europe
Edition type
Revised edition
Dimensions
Height: 259 mm
Width: 213 mm
Thickness: 34 mm
Weight
1546 gr
ISBN-13
978-0-07-287952-0 (9780072879520)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Other editions
Previous edition
Walter B. Meigs | Ray Whittington | Kurt Pany
Principles of Auditing and Other Assurance Services
Book
08/2000
13th Edition
McGraw-Hill Publishing Co.
€134.93
Article exhausted; check for reprint
Persons
Ray Whittington is chairman of the accounting department at San Diego State University, and received his Ph.D. from the University of Houston. He has also been the Director of Audit Research for the AICPA 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.
Content
1. 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 7. Internal Control 8. Consideration of Internal Control in a Information Technology Environment 9. Audit Sampling 10. Cash and Financial Investments 11. Accounts Receivable, Notes Receivable, and Revenue 12. Inventories and Cost of Goods Sold 13. Property, Plant, and Equipment: Depreciation and Depletion 14. Accounts Payable and Other Liabilities 15. Debt and Equity Capital 16. Auditing Operations and Completing the Audit 17. Auditors' Report 18. Special Reports and Accounting and Review Services 19. Other Assurance Services 20. Internal, Operational, and Compliance Auditing