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Principles of Auditing and Other Assurance Services, by Ray Whittington, Kurt Pany
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Whittington/Pany's "Principles of Auditing", is a market leader in the auditing discipline. Until October 2002, Ray Whittington was a member of the Audit Standards Board and prior to Ray being on the ASB, Kurt Pany was on the board. This has had a major impact on this revision of the text as Whittington has been involved in the audit standards creation process. "Principles of Auditing" presents concepts clearly and proactively monitors changes in auditing making the relationship between accounting and auditing understandable. The 16th edition maintains the organization and balance sheet orientation, while adding and enhancing topics of Risk, Assurance Services, Fraud, E-Commerce, and the latest auditing standards to meet the needs of the current marketplace.
- Sales Rank: #10454626 in Books
- Published on: 2007-07-01
- Original language: English
- Binding: Paperback
- 877 pages
About the Author
Ray Whittington is chairman of the accounting department at San Diego State University, and received his Ph.D. from the University of Houston. He has also been the Director of Audit Research for the AICPA Kurt Pany is a professor of accounting at Arizona State University, and received his Ph.D. from the University of Illinois. He has been the Director of Audit Research for the AICPA and remains an active member of the AAA.
Most helpful customer reviews
28 of 31 people found the following review helpful.
The Best Auditing Book Available
By Diego Banducci
During the 16 years that I have taught Financial Auditing at the university level I have been constantly on the lookout for the best available book. I chose Whittington & Pany because (1) it is succinct, (2) it presents auditing concepts clearly (although the authors do sugar coat the accounting scandals of the past 20 years and fail to give credit where credit is due by naming the firms involved in them), (3) the page layout is attractive and easy to read, and most importantly (4) my students preferred it over other texts (one student told me that she chose my class after looking through the assigned texts for all of the Auditing sections, an excellent idea).
The current (15th ed.) has been brought up to date with a limited discussion of Sarbanes-Oxley and the PCAOB.
The material is obviously dry, but I found that it was possible to make my classes more interesting by incorporating newspaper accounts of the more egregious audit failures in the assigned readings, and by being honest about the arrogance, greed and stupidity that are all too typical of the accounting profession today. This practice has brought complaints by the local offices of the major firms, to which my department head replied that they are welcome to come speak to the classes to explain their side of the story. To date, they have not accepted the invitation.
0 of 0 people found the following review helpful.
I just noticed the study guide had 2 (6&7) chapters ...
By Sandra Wong
I just noticed the study guide had 2 (6&7) chapters of the answers ripped out. How can you tell something for $130 and it's incomplete. Any replacement of the answers to these 2 chapters?
0 of 0 people found the following review helpful.
Well Written
By Anon123
Very well written. Easy to follow. The book had a lot of good points. I really enjoyed reading and learning the material as it was presented in class the same way it was written.
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