Principles of Auditing & Other Assurance Services, 16/e
O. Ray Whittington,
DePaul University Kurt Pany,
Arizona State University
ISBN: 007352686x Copyright year: 2008
Welcome to the Online Learning Center for Principles of Auditing & Other Assurance Services, 16/e by O. Ray Whittington and Kurt Pany.
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. Most recently, the AICPA Auditing Standards
Board passed a set of eight Statements on Auditing Standards (SASs) referred to
as the “risk assessment standards” designed to enhance audit effectiveness.
The goal of the sixteenth 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?
Balanced presentation. This text provides a carefully balanced presentation
of auditing and assurance theory and practice. The concepts are written in a clear,
concise, and understandable manner suitable for students who have not had significant
audit experience. 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.
Clarification of the changes to the profession and the profession’s standards.
The authors have included the most important new legal and auditing standards
changes affecting the auditing profession to provide students with the most current
and up-to-date auditing text available. Particularly emphasized are the profession’s
new risk assessment standards.
CPA Exam Support. The text includes both multiple choice questions and simulations
aimed at helping students pass the new computerized CPA exam.
Strong support materials. 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 reflection, the auditor's responsibility is
to reflect the true assets of the business and examine records and documentation
as they really are without distortions.
O. Ray Whittington
Kurt Pany
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2008 McGraw-Hill Higher Education