We have updated this edition to include the Sarbanes-Oxley Act and the Public Company Accounting Oversight Board.
The book has been updated to include more coverage on business risk as well as to include the new audit standards on risk. With the changes in the accounting profession, Whittington has added this information to emphasize to the students the importance of understan...show moreding the firms core business model and the external environmental factors that impact this business model. This new standard is the most recent exposure draft from the audit standards board and the pronouncement is due out Summer of 2003.
In this new revision of Whittington, the author team is adding real world Securities Exchange Commission style cases that will be accessible on the website. This will help develop critical thinking, analysis, and decision making skills for the students.
This new edition of Whittington will also include new real world fraud examples such as, WorldCom, Enron, Andersen, etc.
This edition will also integrate discussion of auditors' responsibility for earnings manipulation.
This book comes packaged with Powerweb for Dynamic Accounting.
Inclusion of new Institue of Internal Auditors Code of Ethics.
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