MP Principles of Auditing & Assurance Services with ACL Software CD

MP Principles of Auditing & Assurance Services with ACL Software CD

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 particula... Les mer

MP Principles of Auditing & Assurance Services with ACL Software CD

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 in addressing the auditing profession's risk-based approach for financial statement audits as well as for integrated audits of financial statements and internal control. This 18th edition covers the latest auditing standards to meet the needs of the current marketplace. The authors are well connected - both Ray Whittington and Kurt Pany served as members of the Audit Standards Board, and Whittington recently completed his term as President of the Auditing Section of the American Accounting Association.

1. The Role of the Public Accountant in the American Economy 2. Professional Standards Appendix A International and U.S. Standards Comparison 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

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. Lukk