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Principles of Auditing & Other Assurance Services 22nd Edition by Ray Whittington, ISBN-13: 978-1260247954

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Principles of Auditing & Other Assurance Services 22nd Edition by Ray Whittington, ISBN-13: 978-1260247954

[PDF eBook eTextbook]

  • Publisher: ‎ McGraw Hill; 22nd edition (January 11, 2021)
  • Language: ‎ English
  • 992 pages
  • ISBN-10: ‎ 1260247953
  • ISBN-13: ‎ 978-1260247954

The 22nd edition of Principles of Auditing & Other Assurance Services provides a carefully balanced presentation of auditing theory and practice. Written in a clear and understandable manner, it is particularly appropriate for students who have had limited or no audit experience. The approach is to integrate auditing material with that of previous accounting financial, managerial, and systems courses.

Table of Contents:

Chapter 1: The Role of the Public Accountant in the American Economy

Chapter 2: Professional Standards

Chapter 3: Professional Ethics

Chapter 4: Legal Liability of CPAs

Chapter 5: Audit Evidence and Documentation

Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding

Chapter 7: Internal Control

Chapter 8: Consideration of Internal Control in an Information Technology Environment

Chapter 9: Audit Sampling

Chapter 10: Cash and Financial Investments

Chapter 11: Accounts Receivable, Notes Receivable, and Revenue

Chapter 12: Inventories and Cost of Goods Sold

Chapter 13: Property, Plant, and Equipment: Depreciation and Depletion

Chapter 14: Accounts Payable and Other Liabilities

Chapter 15: Debt and Equity Capital

Chapter 16: Auditing Operations and Completing the Audit

Chapter 17: Auditors Reports

Chapter 18: Integrated Audits of Public Companies

Chapter 19: Additional Assurance Services: Historical Financial Information

Chapter 20: Additional Assurance Services: Other Information

Chapter 21: Internal, Operational, and Compliance Auditing

Ray Whittington, CIA, CMA, CPA, serves as the Director of the School Accountancy and MIS at DePaul University. He received his B.B.A., M.S., and Ph.D. degrees from Sam Houston State University, Texas Tech University, and the University of Houston, respectively. Professor Whittington is an active textbook author on the subjects of auditing and audit sampling. He has also published in a variety of journals, including The Accounting Review, The Journal of Accounting Research, and Auditing: A Journal of Practice and Theory. He has served as a member of the Board of Regents of The Institute of Internal Auditors and has served as Chairman on the Auditing Standards Committee of the Auditing Section and the Bylaws Committee, both of the American Accounting Association. Professor Whittington has served as a member of the AICPA Auditing Standards Board and as the president of the Auditing Section of the American Accounting Association.

Kurt Pany, CFE, CPA, is Professor Emiritus of Accounting at Arizona State University. He received his B.S., M.B.A., and Ph.D. degrees from the University of Arizona, the University of Minnesota, and the University of Illinois, respectively. He has also served as a staff accountant with Arthur Andersen and Touche Ross, as a member of the Auditing Standards Board, and as an academic fellow with the American Institute of Certified Public Accountants. Professor Pany has published articles on auditing in such journals as The Journal of Accounting Research, The Accounting Review, Auditing: A Journal of Practice and Theory, The Journal of Accountancy,  and The CPA Journal. He is a member of and has served on various committees of the American Accounting Association and the American Institute of Certified Public Accountants.

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