Principles of Auditing & Other Assurance Services: 2024 Release ISE - Whittington, Ray; Pany, Kurt
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The 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 authors organize the text around balance sheet accounts creating a straightforward and user-friendly way to address the risk assessment-based approach to auditing required by both U.S. and international…mehr

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Produktbeschreibung
The 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 authors organize the text around balance sheet accounts creating a straightforward and user-friendly way to address the risk assessment-based approach to auditing required by both U.S. and international standards. Data analytics is addressed throughout the text with integrated exercises and problems that drive critical thinking and analysis. In conjunction, they incorporate software to drive these employability skills through the use of Tableau and IDEA software and data analytics questions posed in Connect.
Autorenporträt
O. Ray Whittington, CIA, CMA, CPA, serves as the Director of the School Accountancy and MIS at DePaul University. He received his B.B.A., M.S., and Ph.D. degrees from Sam Houston State University, Texas Tech University, and the University of Houston, respectively. Professor Whittington is an active textbook author on the subjects of auditing and audit sampling. He has also published in a variety of journals, including The Accounting Review, The Journal of Accounting Research, and Auditing: A Journal of Practice and Theory. He has served as a member of the Board of Regents of The Institute of Internal Auditors and has served as Chairman on the Auditing Standards Committee of the Auditing Section and the Bylaws Committee, both of the American Accounting Association. Professor Whittington has served as a member of the AICPA Auditing Standards Board and as the president of the Auditing Section of the American Accounting Association.