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

Principles of Auditing & Other Assurance Services 21st Edition by Ray WhittingtonPrint ISBN: 9781259916984, 1259916987other ISBN: 9781260299434, 1260299430By: Ray WhittingtonPublisher: McGraw-Hill Higher EducationPrint ISBN: 9781259916984, 1259916987other ISBN: 9781260299434, 1260299430Edition: 21stCopyright year: 2019PrefaceThe 21st edition of Principles of Auditing & Other Assurance Services provides a carefullybalanced presentation of auditing theory and practice. Written in a clear and understandablemanner, it is particularly appropriate for students who have had limited or noaudit experience. The approach is to integrate auditing material with that of previousaccounting financial, managerial, and systems courses.The text?s first nine chapters emphasize the philosophy and environment of the auditingprofession, with special attention paid to the nature and economic purpose of auditing,auditing standards, professional conduct, legal liability, audit evidence, audit planning, considerationof internal control, and audit sampling. Chapters 10 through 16 (the ?proceduralchapters?) deal with internal control and obtaining evidence about the various financialstatement accounts, emphasizing a risk-based approach to selecting appropriate auditingprocedures. Chapter 17 presents the auditors? reporting responsibilities when performingfinancial statement audits. Chapter 18 provides detailed guidance on integrated audits ofpublic companies performed in accordance with PCAOB and SEC requirements under theSarbanes-Oxley Act of 2002. Chapters 19 and 20 present the auditors? reporting responsibilitiesand other attestation and accounting services, such as reviews and compilations offinancial statements and reports on prospective financial statements. Chapter 21 presentscoverage of internal compliance and operational auditing.