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.

Principles of Auditing, 13/e

1: The Role of the Public Accountant in the American Economy

2: Professional Standards

3: Professional Ethics

4: Legal Liability of CPAs

5: Audit Evidence and Documentation

6: Planning the Audit; Designing Audit Programs

7: Internal Control

8: Consideration of Internal Control in a Computer Environment

9: Audit Sampling

10: Cash and Financial Investments

11: Accounts Receivable, Notes Receivable, and Revenue

12: Inventories and Cost of Goods Sold

13: Property, Plant, and Equipment: Depreciation and Depletion

14: Accounts Payable and Other Liabilities

15: Debt and Equity Capital

16: Auditing Operations and Completing the Audit

17: Auditors' Reports

18: Special Reports and Accounting and Review Services

19: Other Assurance Services

20: Internal, Operational, and Compliance Auditing

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Principles of Auditing and Other Assurance Services

Summary

Table of Contents

Supplemental Materials