MP Principles of Auditing and Other Assurance Services with ACL software CD

Kurt Pany, CFE, CPA, is Professor Emiritus of Accounting at Arizona State University. He received his B.S., M.B.A., and Ph.D. degrees from the University of Arizona, the University of Minnesota, and the University of Illinois, respectively. He has also served as a staff accountant with Arthur Andersen and Touche Ross, as a member of the Auditing Standards Board, and as an academic fellow with the American Institute of Certified Public Accountants. Professor Pany has published articles on auditing in such journals as The Journal of Accounting Research, The Accounting Review, Auditing: A Journal of Practice and Theory, The Journal of Accountancy, and The CPA Journal. He is a member of and has served on various committees of the American Accounting Association and the American Institute of Certified Public Accountants. 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.

Chapter 1: The Role of the Public Accountant in the American EconomyChapter 2: Professional StandardsAppendix A Comparison of International Standards on Auditing with AICPA Auditing StandardsChapter 3: Professional EthicsChapter 4: Legal Liability of CPAsChapter 5: Audit Evidence and DocumentationChapter 6: Planning the Audit; Linking Audit Procedures to RiskAppendix A Selected Internet AddressesAppendix B Examples of Fraud Risk FactorsAppendix C Illustrative Audit Case: Keystone Computers & Networks, Inc.Chapter 7: Internal ControlAppendix A Antifraud Programs and Control MeasuresChapter 8: Consideration of Internal Control in an Information Technology EnvironmentChapter 9: Audit SamplingAppendix A Probability-Proportion-to-Size SamplingAppendix B Audit RiskChapter 10: Cash and Financial InvestmentsChapter 11: Accounts Receivable, Notes Receivable, and RevenueAppendix A Illustrative Audit Case; Keystone Computers & Networks, Inc.Appendix B Illustrative Audit Case: Keystone Computers & Networks, Inc.Chapter 12: Inventories and Cost of Goods SoldChapter 13: Property, Plant, and Equipment: Depreciation and DepletionChapter 14: Accounts Payable and Other LiabilitiesAppendix A Illustrative Audit Cases: Keystone Computers & Networks, Inc.Chapter 15: Debt and Equity CapitalChapter 16: Auditing Operations and Completing the AuditChapter 17: Auditors' ReportChapter 18: Integrated Audits of Public CompaniesChapter 19: Additional Assurance Services: Historical Financial InformationChapter 20: Additional Assurance Services: Other InformationChapter 21: Internal, Operational, and Compliance Auditing