Principles of Auditing & Other Assurance Services 21st Edition by Ray Whittington

Principles of Auditing & Other Assurance Services 21st Edition by Ray Whittington Print ISBN: 9781259916984, 1259916987 other ISBN: 9781260299434, 1260299430 By: Ray Whittington Publisher: McGraw-Hill Higher Education Print ISBN: 9781259916984, 1259916987 other 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.