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Principals of Auditing - 12th edition

Principals of Auditing (ISBN10: 0256167796; ISBN13: 9780256167795)
ISBN13: 978-0256167795
ISBN10: 0256167796

Summary: PRINCIPLES OF AUDITING,
Twelfth Edition
Ray Whittington, Depaul University
Kurt Pany, Arizona State University---Tempe
0-256-16779-6 / 1998 / Hardcover / 816 pgs
August 1997
Principles of Auditing provides a carefully balanced presentation of auditing theory and practice. This book continues to proactively monitor the changes in auditing and clearly present concepts, making the relationship between auditing and accounting truly understandable. W
hittington/ Pany is the #1 Principles of Auditing text using a balance sheet approach. Industry Focus Cases use examples from specific industries to provide students with detailed "real world" illustration of points being emphasized in the text. These boxed cases show the importance of having a thorough knowledge of the audit client's business. PowerPoint Presentations are available to assist in classroom presentations. Internet Applications are located in the End of Chapter material in select chapters. These exercises encourage students to use the Internet as a resource for applicable accounting information. These exercises are identified by a WWW logo in the margin. A data disk to accompany the Keystone Computers continuous problem is available. This book is completely updated to reflect current auditing standards. This ensures that students have the most up to date FASB and GAAS rules. The substantive test portions of the text continue to use financial statement assertions to derive closely related audit objectives. This simplifies the analysis by not requiring students to consider widely differing objectives for the various accounts, and also makes it easier to understand the audit relationships between internal control and substantive testing. Primary audit objectives for each audit procedure are highlighted by a small box in the margin. Transaction cycles, and portions of cycles, continue to be separated into the balance sheet chapter to which they most directly relate. The various procedural chapters now include illustrative examples of the source documents associated with the various transaction cycles. Discussions of international auditing standards illustrate their increasing significance as countries attempt to create international markets for securities. End of Chapter Material is divided into Review Questions, Questions Requiring Analysis, Problems, Research and Discussion Cases, and Audit Case Exercises. This allows instructors to tailor their assignments based on what skills they want to develop in their students. The Audit Case Exercises are expanded to include chapter 12 on payables. These case exercises lead the students from the original planning of an audit through the process of performing tests of controls and substantive tests to evaluating the audit results.
...show more
Summary: PRINCIPLES OF AUDITING,
Twelfth Edition
Ray Whittington, Depaul University
Kurt Pany, Arizona State University---Tempe
0-256-16779-6 / 1998 / Hardcover / 816 pgs
August 1997
Principles of Auditing provides a carefully balanced presentation of auditing theory and practice. This book continues to proactively monitor the changes in auditing and clearly present concepts, making the relationship between auditing and accounting truly understandable. Whittington/ Pany is the #1 Principles of Auditing text using a balance sheet approach. Industry Focus Cases use examples from specific industries to provide students with detailed "real world" illustration of points being emphasized in the text. These boxed cases show the importance of having a thorough knowledge of the audit client's business. PowerPoint Presentations are available to assist in classroom presentations. Internet Applications are located in the End of Chapter material in select chapters. These exercises encourage students to use the Internet as a resource for applicable accounting information. These exercises are identified by a WWW logo in the margin. A data disk to accompany the Keystone Computers continuous problem is available. This book is completely updated to reflect current auditing standards. This ensures that students have the most up to date FASB and GAAS rules. The substantive test portions of the text continue to use financial statement assertions to derive closely related audit objectives. This simplifies the analysis by not requiring students to consider widely differing objectives for the various accounts, and also makes it easier to understand the audit relationships between internal control and substantive testing. Primary audit objectives for each audit procedure are highlighted by a small box in the margin. Transaction cycles, and portions of cycles, continue to be separated into the balance sheet chapter to which they most directly relate. The various procedural chapters now include illustrative examples of the source documents associated with the various transaction cycles. Discussions of international auditing standards illustrate their increasing significance as countries attempt to create international markets for securities. End of Chapter Material is divided into Review Questions, Questions Requiring Analysis, Problems, Research and Discussion Cases, and Audit Case Exercises. This allows instructors to tailor their assignments based on what skills they want to develop in their students. The Audit Case Exercises are expanded to include chapter 12 on payables. These case exercises lead the students from the original planning of an audit through the process of performing tests of controls and substantive tests to evaluating the audit results. ...show less

Edition/Copyright: 12TH 98
Cover:
Publisher: Richard D. Irwin, Inc.
Year Published: 1998
International: No

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