MP Principles of Auditing and Other 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. 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

About the Author :
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. Kurt Pany, CFE, CPA, is Professor Emiritus of Accounting at Arizona State University. He received his B.S., M.B.A., and Ph.D. degrees from the University of Arizona, the University of Minnesota, and the University of Illinois, respectively. He has also served as a staff accountant with Arthur Andersen and Touche Ross, as a member of the Auditing Standards Board, and as an academic fellow with the American Institute of Certified Public Accountants. Professor Pany has published articles on auditing in such journals as The Journal of Accounting Research, The Accounting Review, Auditing: A Journal of Practice and Theory, The Journal of Accountancy,  and The CPA Journal. He is a member of and has served on various committees of the American Accounting Association and the American Institute of Certified Public Accountants.