Principles of Auditing & Other Assurance Services 13e
Ray Whittington,Pany

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Principles of Auditing remains the #1 Principles of Auditing text using the balance sheet approach. Whittington/Pany presents concepts clearly and proactively monitors changes in auditing, making the relationship between accounting and auditing truly understandable. The 13th edition maintains the organization and balance sheet orientation, while adding and enhancing the timely topics of Attestation, Assurance Services, Fraud, Electronic Commerce, and the latest auditing standards to meet the needs of the current marketplace.The Web site has been enhanced to include more resources such as Internet assignments, auditing web site links and on-line quizzes for the student and downloadable supplements for the instructor. In addition, the authors will regularly update the site with any updates in AICPA pronouncements.The Keystone Computers & Network Inc. case and selected Audit Case Exercises will be available on the web site.Internet assignments will be expanded to more chapters. These assignments require students to perform audit research and are identified with a World Wide Web logo in the margin. Additional Internet problems will be available on the web site.A whole new chapter is devoted to Assurance Services, an increasingly important subject in the auditing and accounting profession.Coverage of Attestation is increased and Fraud issues are integrated where appropriate.The Computer Auditing chapter is revised to include discussion of electronic commerce.Illustrative cases are updated and some new cases are included.Illustrative Documents included in the various procedural chapters (11-17), provide concise, realistic examples of the documents associated with the various transaction cycles. These will be modified to stand out more pedagogically for this edition.International Auditing Standards are discussed as appropriate.Industry Focus Cases use examples from specific industries to provide students with a detailed "real world" illustration of points being emphasized in the text. The 13th edition will focus on a variety of industries to demonstrate these concepts.The revised End of Chapter Material, divided into Review Questions, Questions Requiring Analysis, Problems, Research and Discussion Cases, and Audit Case Exercises will continue to allow instructors to tailor their assignments based on what skills they want students to develop.Authors continue to author all of their own supplements, so the text, study guide and test bank material is consistent throughout.