Principles of Auditing & Other Assurance Services 21st Edition by Ray Whittington
Print ISBN: 9781259916984, 1259916987
eText ISBN: 9781260299434, 1260299430
By: Ray Whittington
Publisher: McGraw-Hill Higher Education
Print ISBN: 9781259916984, 1259916987
eText ISBN: 9781260299434, 1260299430
Edition: 21st
Copyright year: 2019
Preface
The 21st edition of Principles of Auditing & Other Assurance Services provides a carefully
balanced presentation of auditing theory and practice. Written in a clear and understandable
manner, it is particularly appropriate for students who have had limited or no
audit experience. The approach is to integrate auditing material with that of previous
accounting financial, managerial, and systems courses.
The text?s first nine chapters emphasize the philosophy and environment of the auditing
profession, with special attention paid to the nature and economic purpose of auditing,
auditing standards, professional conduct, legal liability, audit evidence, audit planning, consideration
of internal control, and audit sampling. Chapters 10 through 16 (the ?procedural
chapters?) deal with internal control and obtaining evidence about the various financial
statement accounts, emphasizing a risk-based approach to selecting appropriate auditing
procedures. Chapter 17 presents the auditors? reporting responsibilities when performing
financial statement audits. Chapter 18 provides detailed guidance on integrated audits of
public companies performed in accordance with PCAOB and SEC requirements under the
Sarbanes-Oxley Act of 2002. Chapters 19 and 20 present the auditors? reporting responsibilities
and other attestation and accounting services, such as reviews and compilations of
financial statements and reports on prospective financial statements. Chapter 21 presents
coverage of internal compliance and operational auditing.
