Contents
Whittington−Pany • Principles of Auditing and Other Assurance Services, 17th Edition
Front Matter 1
Preface 1
1. The Role of the Public Accountant in the American Economy 3
Text 3
2. Professional Standards 35
Text 35
3. Professional Ethics 65
Text 65
4. Legal Liability of CPAs 107
Text 107
5. Audit Evidence and Documentation 137
Text 137
6. Audit Planning, Understanding the Client, Assessing Risks, and Responding 185
Text 185
Appendix 6A: Selected Internet Addresses 231
Appendix 6B: Examples of Fraud Risk Factors 233
Appendix 6C: Illustrative Audit Case: Keystone Computers &
Networks, Inc. 237
7. Internal Control 247
Text 247
Appendix 7A: Antifraud Programs and Control Measures 295
8. Consideration of Internal Control in an Information Technology Environment 299
Text 299
9. Audit Sampling 333
Text 333
Appendix 9A: Probability−Proportional−to−Size (PPS) Sampling 371
Appendix 9B: Audit Risk 378
iii10. Cash and Financial Investments 385
Text 385
11. Accounts Receivable, Notes Receivable, and Revenue 433
Text 433
Appendix 11A: Illustrative Audit Case: Keystone Computers &
Networks, Inc. 480
Appendix 11B: Illustrative Audit Case: Keystone Computers &
Networks, Inc. 495
12. Inventories and Cost of Goods Sold 503
Text 503
13. Property, Plant, and Equipment: Depreciation and Depletion 543
Text 543
14. Accounts Payable and Other Liabilities 569
Text 569
Appendix 14A: Illustrative Audit Case: Keystone Computers &
Networks, Inc. 599
15. Debt and Equity Capital 603
Text 603
16. Auditing Operations and Completing the Audit 629
Text 629
17. Auditors’ Reports 667
Text 667
18. Integrated Audits of Public Companies 701
Text 701
19. Additional Assurance Services: Historical Financial Information 731
Text 731
20. Additional Assurance Services: Other Information 759
Text 759
21. Internal, Operational, and Compliance Auditing 783
Text 783
Back Matter 815
Index 815
Endpapers 844
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