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Principles of Auditing & Other Assurance Services

Ray Whittington, Kurt Pany · 22nd Edition · ISBN 9781260598087 · McGraw-Hill

Complete chapter-by-chapter study guide aligned with Principles of Auditing & Other Assurance Services (22nd Edition). Includes summaries, learning objectives, and exam-style practice questions for all 21 chapters.

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Chapter index

Part 1: The Auditing Profession

Chapter 1: The Role of the Public Accountant in the American Economy
Chapter 2: Professional Standards
Chapter 3: Professional Ethics
Chapter 4: Legal Liability of CPAs

Part 2: The Audit Process

Chapter 5: Audit Evidence and Documentation
Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding
Chapter 7: Internal Control
Chapter 8: Consideration of Internal Control in an Information Technology Environment
Chapter 9: Audit Sampling

Part 3: Audit of Specific Areas

Chapter 10: Cash and Financial Investments
Chapter 11: Accounts Receivable, Notes Receivable, and Revenue
Chapter 12: Inventories and Cost of Goods Sold
Chapter 13: Property, Plant, and Equipment: Depreciation and Depletion
Chapter 14: Accounts Payable and Other Liabilities
Chapter 15: Debt and Equity Capital
Chapter 16: Auditing Operations and Completing the Audit

Part 4: Reporting

Chapter 17: Auditors' Reports
Chapter 18: Integrated Audits of Public Companies

Part 5: Other Services

Chapter 19: Additional Assurance Services: Historical Financial Information
Chapter 20: Additional Assurance Services: Other Information
Chapter 21: Internal, Operational, and Compliance Auditing

About this study guide

This is an original study guide written to align with the topics and learning objectives covered in Principles of Auditing & Other Assurance Services (22nd Edition) by Ray Whittington, Kurt Pany. It is not affiliated with, endorsed by, or licensed by McGraw-Hill or the textbook's authors. All summaries, practice questions, and explanations are independently authored.