Principles of Auditing
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Table of Contents
About the Authors
What's New
Feature Summary
Book Preface

Student Edition
Instructor Edition
Principles of Auditing and Other Assurance Services, 15/e

O. Ray Whittington, DePaul University
Kurt Pany, Arizona State University

ISBN: 0073010847
Copyright year: 2006

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Over the past few years, we have seen unprecedented changes in the auditing profession, including congressional hearings about the accounting profession and the passage of the Sarbanes-Oxley Act of 2002. The goal of the fifteenth edition of Principles of Auditing and Other Assurance Services is to provide you with a clear perspective of the new auditing environment.

How do we do this?

1. Balanced presentation. This text provides a carefully balanced presentation of auditing and assurance theory and practice. Real company examples are integrated throughout the text to bring this material to life. Keystone Computers and Networks, Inc., the text's illustrative audit case, is integrated into selected chapters, providing students with hands-on audit experience.

2. Clarifying the changes to the profession. The authors have included all the new legal standards changes affecting the auditing profession to provide students with the most current and up-to-date auditing text available.

3. Maintaining a clear perspective. The Online Learning Center provides instructors and students with a wealth of material to help keep students up-to-date. The OLC also contains quizzes and other resources to help students in this course.

Just as the cover provides a clear perspective of the environment outside Principles of Auditing and Other Assurance Services , 15/e, will provide your students with a clear perspective of the new auditing environment.

O. Ray Whittington
Kurt Pany

Table of Contents

  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; Linking Audit Procedures to Risk
  7. Internal Control
  8. Consideration of Internal Control in an Information Technology 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' Report
  18. Integrated Audits of Public Companies
  19. Additional Assurance Services: Historical Financial Information
  20. Additional Assurance Services: Other Information
  21. Internal, Operational, and Compliance Auditing

To obtain an instructor login for this Online Learning Center, ask your local sales representative. If you're an instructor thinking about adopting this textbook, request a free copy for review.