Principles of Auditing and Other Assurance ServicesWhittington/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. |
From inside the book
Results 1-3 of 72
Page 168
... income before taxes 21 22 23 34 37 40 12 13 14 Income taxes Net income ཀླི ཋཋ ། ཀླུ ། ༞ ། ཋ ། ༄ ། 228 240 150 230 50 117 180 Required : b . In - Class Team Case Required : 5-55 . C. a . Describe the purpose of analytical procedures ...
... income before taxes 21 22 23 34 37 40 12 13 14 Income taxes Net income ཀླི ཋཋ ། ཀླུ ། ༞ ། ཋ ། ༄ ། 228 240 150 230 50 117 180 Required : b . In - Class Team Case Required : 5-55 . C. a . Describe the purpose of analytical procedures ...
Page 550
... income of $ 100,000 . The auditors ' procedures bring to light the fol- lowing unrecorded liabilities : a . An invoice of $ 1,400 , dated December 30 and bearing terms of FOB shipping point . The goods were shipped on December 30 but ...
... income of $ 100,000 . The auditors ' procedures bring to light the fol- lowing unrecorded liabilities : a . An invoice of $ 1,400 , dated December 30 and bearing terms of FOB shipping point . The goods were shipped on December 30 but ...
Page 555
... Income Taxes Payable Federal , state , and foreign income taxes on corporations represent a material factor in de- termining both net income and financial position . The auditors cannot express an opinion on either the balance sheet or ...
... Income Taxes Payable Federal , state , and foreign income taxes on corporations represent a material factor in de- termining both net income and financial position . The auditors cannot express an opinion on either the balance sheet or ...
Contents
American Economy | 1 |
The Public Accounting Profession | 12 |
Organization of the Public Accounting Profession | 18 |
Copyright | |
67 other sections not shown
Other editions - View all
Principles of Auditing and Other Assurance Services O. Ray Whittington,Kurt Pany No preview available - 2003 |
Principles of Auditing and Other Assurance Services with Enron Powerweb O. Ray Whittington,Kurt Pany No preview available - 2003 |
Common terms and phrases
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