Whittington/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.
Chapter 1 The Role of the Public Accountant in the American Economy
Chapter 2 Prefessional 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
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