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The document summarizes the 22nd edition of the textbook "Principles of Auditing & Other Assurance Services" by Ray Whittington and Kurt Pany. It provides a balanced presentation of auditing theory and practice. The textbook is appropriate for students with little to no audit experience, as it integrates auditing material with previous accounting courses. The textbook contains 21 chapters covering topics such as the role of auditors, professional standards, audit planning, internal controls, audit sampling, and more. Connect features like SmartBook 2.0 provide personalized adaptive learning to help students better learn course content.

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100% found this document useful (1 vote)
63 views2 pages

Xivupabubuf

The document summarizes the 22nd edition of the textbook "Principles of Auditing & Other Assurance Services" by Ray Whittington and Kurt Pany. It provides a balanced presentation of auditing theory and practice. The textbook is appropriate for students with little to no audit experience, as it integrates auditing material with previous accounting courses. The textbook contains 21 chapters covering topics such as the role of auditors, professional standards, audit planning, internal controls, audit sampling, and more. Connect features like SmartBook 2.0 provide personalized adaptive learning to help students better learn course content.

Uploaded by

Aang Grande
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Principles of auditing and other assurance services whittington pdf

Ray Whittington and Kurt Pany Principles of Auditing & Other Assurance Services 22 2022 January 11, 2021 9781260247954 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. ISBN10: 1260247953 | ISBN13: 9781260247954 * The estimated amount of time this product will be on the market is based on a number of factors, including faculty input
to instructional design and the prior revision cycle and updates to academic research-which typically results in a revision cycle ranging from every two to four years for this product. Pricing subject to change at any time. 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. Chapter 1: The Role of the Public Accountant in the AmericanEconomyChapter
2: Professional StandardsChapter 3: Professional EthicsChapter 4: Legal Liability of CPAsChapter 5: Audit Evidence and DocumentationChapter 6: Audit Planning, Understanding the Client, AssessingRisks, and Responding Chapter 7: Internal ControlChapter 8: Consideration of Internal Control in an InformationTechnology EnvironmentChapter 9:
Audit SamplingChapter 10: Cash and Financial InvestmentsChapter 11: Accounts Receivable, Notes Receivable, andRevenueChapter 12: Inventories and Cost of Goods Sold Chapter 13: Property, Plant, and Equipment: Depreciation andDepletionChapter 14: Accounts Payable and Other LiabilitiesChapter 15: Debt and Equity Capital Chapter 16:
Auditing Operations and Completing the AuditChapter 17: Auditors’ ReportsChapter 18: Integrated Audits of Public CompaniesChapter 19: Additional Assurance Services: Historical FinancialInformationChapter 20: Additional Assurance Services: Other InformationChapter 21: Internal, Operational, and Compliance Auditing By prompting students to
engage with key concepts, while continually adapting to their individual needs, Connect activates learning and empowers students to take control resulting in better grades and increased retention rates.
Proven online content integrates seamlessly with our adaptive technology, and helps build student confidence outside of the classroom.

Available within Connect, SmartBook 2.0 is an adaptive learning solution that provides personalized learning to individual student needs, continually adapting to pinpoint knowledge gaps and focus learning on concepts requiring additional study. SmartBook 2.0 fosters more productive learning, taking the guesswork out of what to study, and helps
students better prepare for class. With the ReadAnywhere mobile app, students can now read and complete SmartBook 2.0 assignments both online and off-line. For instructors, SmartBook 2.0 provides more granular control over assignments with content selection now available at the concept level. SmartBook 2.0 also includes advanced reporting
features that enable instructors to track student progress with actionable insights that guide teaching strategies and advanced instruction, for a more dynamic class experience. Your text has great instructor tools, like presentation slides, instructor manuals, test banks and more. Follow the steps below to access your instructor resources or watch the
step-by-step video. Steps to access instructor resources: To get started, visit connect.mheducation.com to sign in. (If you do not have an account, request one from your McGraw Hill rep. To find your rep, visit Find Your Rep) Then, under "Find a Title," search by title, author, or subject Select your desired title, and create a course. (You do not have to
create assignments, just a course instance) Go to your Connect course homepage In the top navigation, select library to access the title's instructor resources "The 22nd edition of Principles of Auditing & Other Assurance Services provides a care-fully 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"-- Accounting McGraw−Hill Primis ISBN−10: 0−39−021124−9ISBN−13: 978−0−39−021124−8Text: Principles of Auditing and
Other Assurance Services, 17th Edition Whittington−PanyPrinciples of Auditing and Other Assurance Services17th Edition Whittington−Pany McGraw-Hill/Irwin  Accounting Copyright ©2009 by The McGraw−Hill Companies, Inc. All rights reserved.Printed in the United States of America. Except as permitted under the United States
Copyright Act of 1976, no part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without prior written permission of the publisher. This McGraw−Hill Primis text may include materials submitted to McGraw−Hill for publication by the instructor of this course. The instructor is
solely responsible for the editorial content of such materials.111ACCTGENISBN−10: 0−39−021124−9ISBN−13: 978−0−39−021124−8This book was printed on recycled paper. Accounting Contents Whittington−Pany • Principles of Auditing and Other Assurance Services, 17th Edition Front Matter 1 Preface 1 1. The Role of the Public Accountant
in the American Economy 3 Text 3 2. Professional Standards 35 Text 35 3. Professional Ethics 65 Text 65 4. Legal Liability of CPAs 107 Text 107 5.

Audit Evidence and Documentation 137 Text 137 6. Audit Planning, Understanding the Client, Assessing Risks, and Responding 185 Text 185 Appendix 6A: Selected Internet Addresses 231 Appendix 6B: Examples of Fraud Risk Factors 233 Appendix 6C: Illustrative Audit Case: Keystone Computers & Networks, Inc. 237 7. Internal Control 247 Text
247 Appendix 7A: Antifraud Programs and Control Measures 295 8. Consideration of Internal Control in an Information Technology Environment 299 Text 299 9. Audit Sampling 333 Text 333 Appendix 9A: Probability−Proportional−to−Size (PPS) Sampling 371 Appendix 9B: Audit Risk 378 iii

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