- Wydawnictwo: McGraw-Hill
- Data wydania: 7 stycznia 2009
- Ray Whittington
- Kurt Pany
Whittington/Pany’s Principles of Auditing, is a market leader in the auditing discipline. 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. Whittington recently completed his term as President of the Auditing Section of the American Accounting Association. Principles of Auditing presents concepts clearly and proactively monitors changes in auditing making the relationship between accounting and auditing understandable. The 17th 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
1.The Role of the Public Accountant in the American Economy2.Professional Standards3.Professional Ethics4.Legal Liability of CPAs5.Audit Evidence and Documentation6.Planning the Audit; Linking Audit Procedures to RiskAppendix A Selected Internet AddressesAppendix B Examples of Fraud Risk FactorsAppendix C Illustrative Audit Case7.Internal ControlAppendix A Antifraud Programs and Control Measures8.Consideration of Internal Control in an Information Technology Environment9.Audit SamplingAppendix A Probability-Proportion-to-Size SamplingAppendix B Audit Risk10.Cash and Financial Investments11.Accounts Receivable, Notes Receivable, and RevenueAppendix A Illustrative Audit CaseAppendix B Illustrative Audit Case12.Inventories and Cost of Goods Sold13.Property, Plant, and Equipment: Depreciation and Depletion14.Accounts Payable and Other LiabilitiesAppendix A Illustrative Audit Cases15.Debt and Equity Capital16.Auditing Operations and Completing the Audit17.Auditors’ Report18. Integrated Audits of Public Companies19. Additional Assurance Services: Historical Financial Information20. Additional Assurance Services: Other Information21. Internal, Operational, and Compliance Auditing