Principles of Auditing & Other Assurance Services 22nd Edition By Ray Whittington, Kurt Pany
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- 992
- File size
- 9.03 MB
- Format
- Digital PDF
- Course
- Education
- Category
- eBook[PDF]
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About this ebook
The 22nd Edition of Principles of Auditing & Other Assurance Services by Ray Whittington and Kurt Pany covers the fundamental concepts, environments, and procedures of auditing using a distinctive balance sheet approach. [1, 2]
The textbook is divided into 21 core chapters organized into logical progression areas: [1]
Part 1: The Auditing Profession and Environment (Chapters 1–9)
Covering the philosophy, legal frameworks, and foundations of auditing, these chapters range from the role of public accountants (Chapter 1), professional standards and ethics (Chapters 2–3), and CPA legal liability (Chapter 4), to evidence, planning, internal controls, IT environments, and audit sampling (Chapters 5–9). [1, 2]
Part 2: Audit Procedures by Financial Statement Account (Chapters 10–16)
These procedural, risk-based chapters apply auditing concepts to specific accounts and completion procedures: [1, 2]
- Cash and investments, receivables and revenue, and inventories (Chapters 10–12)
- Property, payables, debt/equity capital, and operations completion (Chapters 13–16) [1]
Part 3: Reporting and Advanced Assurance Services (Chapters 17–21)
Focusing on final opinions and mandates, these concluding chapters cover auditors' reports, integrated public company audits under SOX/PCAOB rules, additional historical and alternative assurance services, and internal/operational auditing (Chapters 17–21). [1, 2]
The text also integrates audit data analytics (ADA) tools with practical applications via software such as Tableau and IDEA. [1]
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9.03 MB
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