Principles of Auditing and Other Assurance Services
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. 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 16th 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.
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The Public Accounting Profession
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accepted accounting principles accepted auditing standards accounting records accounts payable accounts receivable AICPA amount analytical procedures appropriate assessing control risk assets attest engagement audit procedures audit report audit risk audit working papers balance sheet date bank cash receipts Chapter checks client company's compliance confirmation Corporation cost CPA firm customers December 31 Describe determine deviation rate disbursements disclosure discussed documents effectiveness employees estimate evaluate evidence examination example financial reporting financial statement assertions financial statements identify income internal auditors internal control invoices issued ledger liability management's material misstatement ments operating opinion papers payroll percent performed physical inventory planning prepared Primary Audit Objectives professional public accounting firm public companies purchase responsibility revenue risk of material sampling risk Sarbanes-Oxley Act securities significant substantive procedures substantive tests tests of controls transactions types users valuation year-end