Principles of Auditing and Other Assurance Services with Student ACL CD (Int'l Ed)
19th Edition
Published on 16. February 2013
Book
978-1-259-09524-5 (ISBN)
Description
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.
More details
Edition
19th edition
Language
English
Place of publication
OH
United States
Target group
College/higher education
Dimensions
Height: 274 mm
Width: 218 mm
Thickness: 28 mm
Weight
1717 gr
ISBN-13
978-1-259-09524-5 (9781259095245)
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
Person
O. Ray Whittington, CIA, CMA, CPA, serves as the Director of the School Accountancy and MIS at DePaul University. He received his B.B.A., M.S., and Ph.D. degrees from Sam Houston State University, Texas Tech University, and the University of Houston, respectively. Professor Whittington is an active textbook author on the subjects of auditing and audit sampling. He has also published in a variety of journals, including The Accounting Review, The Journal of Accounting Research, and Auditing: A Journal of Practice and Theory. He has served as a member of the Board of Regents of The Institute of Internal Auditors and has served as Chairman on the Auditing Standards Committee of the Auditing Section and the Bylaws Committee, both of the American Accounting Association. Professor Whittington has served as a member of the AICPA Auditing Standards Board and as the president of the Auditing Section of the American Accounting Association.
Content
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