Principles of Auditing and Other Assurance Services with Dynamic Accounting PowerWeb
by Whittington, Ray; Pany, KurtEdition: 14th
Format: Hardcover
Pub. Date: 2003-06-10
Publisher(s): MCG
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Summary
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.
Table of Contents
| The Role of the Public Accountant in the American Economy | |
| Professional Standards | |
| Professional Ethics | |
| Legal Liability of CPAs | |
| Audit Evidence and Documentation | |
| Planning the Audit; Linking Audit Procedures to Risk | |
| Internal Control | |
| Consideration of Internal Control in a Information Technology Environment | |
| Audit Sampling | |
| Cash and Financial Investments | |
| Accounts Receivable, Notes Receivable, and Revenue | |
| Inventories and Cost of Goods Sold | |
| Property, Plant, and Equipment: Depreciation and Depletion | |
| Accounts Payable and Other Liabilities | |
| Debt and Equity Capital | |
| Auditing Operations and Completing the Audit | |
| Auditors' Report | |
| Special Reports and Accounting and Review Services | |
| Other Assurance Services | |
| Internal, Operational, and Compliance Auditing | |
| Table of Contents provided by Publisher. All Rights Reserved. |
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