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Principles of Auditing
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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

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' Reports
  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

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