Principles of Auditing and Other Assurance Services
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 15th 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
Key Terms Introduced or Emphasized in Chapter 1
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accepted accounting principles accounting records accounts payable accounts receivable AICPA amount analytical procedures appropriate assessing control risk assets audit procedures audit report audit risk audit working papers auditing standards balance sheet date bank cash receipts Chapter checks client company's confirmation control account control activities control over financial Corporation cost CPA firm customers December 31 Describe detect determine deviation rate disclosure documents effectiveness employees estimate evaluate evidence example financial reporting financial statement assertions financial statements identify income inherent risk internal auditors internal control invoices issued ledger liability management's material misstatement obtain an understanding operating opinion payroll percent performed physical inventory planning population prepared professional public accounting firm Public Company purchase responsibility revenue risks of material sampling risk Sarbanes-Oxley Act securities significant substantive procedures substantive tests tests of controls transactions types valuation year-end