Principles of Auditing and Other Assurance Services

Ray Whittington is chairman of the accounting department at San Diego State University, and received his Ph.D. from the University of Houston. He has also been the Director of Audit Research for the AICPA Kurt Pany is a professor of accounting at Arizona State University, and received his Ph.D. from the University of Illinois. He has been the Director of Audit Research for the AICPA and remains an active member of the AAA.

• 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 the 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 Index