Principles of Auditing and Other Assurance Services Whittington 19th Edition Test Bank

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Product Details:

• ISBN-10 ‏ : ‎ 0077804775
• ISBN-13 ‏ : ‎ 978-0077804770
• Author:   O. Ray Whittington (Author), Kurt Pany (Author)

Whittington/Pany is our market leader in the auditing discipline. While most textbooks use a cycles approach, Whittington/Pany enlists a balance sheet approach – making it particularly straightforward and user-friendly. The 19th 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 contents:

Chapter 1: The Role of the Public Accountant in the American EconomyChapter 2: Professional StandardsAppendix A Comparison of International Standards on Auditing with AICPA Auditing StandardsChapter 3: Professional EthicsChapter 4: Legal Liability of CPAsChapter 5: Audit Evidence and DocumentationChapter 6: Planning the Audit; Linking Audit Procedures to RiskAppendix A Selected Internet AddressesAppendix B Examples of Fraud Risk FactorsAppendix C Illustrative Audit Case: Keystone Computers & Networks, Inc.Chapter 7: Internal ControlAppendix A Antifraud Programs and Control MeasuresChapter 8: Consideration of Internal Control in an Information Technology EnvironmentChapter 9: Audit SamplingAppendix A Probability-Proportion-to-Size SamplingAppendix B Audit RiskChapter 10: Cash and Financial InvestmentsChapter 11: Accounts Receivable, Notes Receivable, and RevenueAppendix A Illustrative Audit Case; Keystone Computers & Networks, Inc.Appendix B Illustrative Audit Case: Keystone Computers & Networks, Inc.Chapter 12: Inventories and Cost of Goods SoldChapter 13: Property, Plant, and Equipment: Depreciation and DepletionChapter 14: Accounts Payable and Other LiabilitiesAppendix A Illustrative Audit Cases: Keystone Computers & Networks, Inc.Chapter 15: Debt and Equity CapitalChapter 16: Auditing Operations and Completing the AuditChapter 17: Auditors’ ReportChapter 18: Integrated Audits of Public CompaniesChapter 19: Additional Assurance Services: Historical Financial InformationChapter 20: Additional Assurance Services: Other InformationChapter 21: Internal, Operational, and Compliance Auditing

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