Principles of Auditing and Other Assurance Services [Hardcover]

Ray Whittington (Author), Kurt Pany (Author), O. Ray Whittington (Author)

Book Description

Publication Date: July 19, 2000 | ISBN-10: 007232726X | ISBN-13: 978-0072327267 | Edition: 13th

"Principles of Auditing" remains the No. 1 Principles of Auditing text using the balance sheet approach. Whittington/Pany presents concepts clearly and proactively monitors changes in auditing, making the relationship between accounting and auditing truly understandable. The 13th edition maintains the organization and balance sheet orientation, while adding and enhancing the timely topics of attestation, assurance services, fraud, electronic commerce, and the latest auditing standards to meet the needs of the current marketplace.

Editorial Reviews

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.

Product Details

• Hardcover: 832 pages
• Publisher: Mcgraw-Hill College; 13th edition (July 19, 2000)
• Language: English
• ISBN-10: 007232726X
• ISBN-13: 978-0072327267
• Product Dimensions: 9.2 x 7.4 x 1.4 inches
• Shipping Weight: 2.6 pounds
• Average Customer Review: 3.6 out of 5 stars  See all reviews (11 customer reviews)
• Amazon Best Sellers Rank: #1,503,803 in Books (See Top 100 in Books)

Customer Reviews

Most Helpful Customer Reviews

22 of 25 people found the following review helpful:

4.0 out of 5 stars The Best Auditing Book Available, May 18, 2004

By 

Diego Banducci (San Francisco, CA United States) - See all my reviews

Amazon Verified Purchase

This review is from: Principles of Auditing and Other Assurance Services (Hardcover)

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.

5.0 out of 5 stars Good book, February 5, 2012

By 

Michael - See all my reviews

Amazon Verified Purchase

This review is from: MP Principles of Auditing & Assurance Services with ACL Software CD (Hardcover)

Well written and easy to understand. This book boils down a complex topic and makes it understandable. While a couple of sections need to be read a few times, overall this is a good book.

2.0 out of 5 stars Text is fine but the CD cover in the front is annoying, February 5, 2012

By 

Eliz - See all my reviews

Amazon Verified Purchase

This review is from: MP Principles of Auditing & Assurance Services with ACL Software CD (Hardcover)

I would like this book because it's full of useful information, but it has this stiff CD case inside the front cover which sticks up and makes it impossible to keep the book open until you're 1/4+ the way into the book. Ugh.