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.
Overview
Whittington and Pany's Principles of Auditing & Other Assurance Services (22nd Edition) is a leading text for the auditing course and a key part of the CPA-track curriculum. It explains the role of the public accountant and builds through professional standards, ethics, and the legal liability of CPAs, then into the mechanics of an audit — gathering audit evidence and documentation, planning and assessing risk, evaluating internal control (including in an IT environment), and applying audit sampling. The later chapters walk through auditing specific accounts and cycles, from cash and receivables to inventories, plant assets, payables, and equity, before covering completion of the audit, auditors' reports, integrated audits of public companies, and additional assurance and compliance services. This study guide is built to match the textbook chapter for chapter, so you review in the same order your professor teaches and can connect auditing theory to its application. It is an independent, aligned study guide — not the textbook and not a copy of it — focused on the high-yield concepts and reasoning so you can review efficiently for course exams and the AUD-relevant material.
Aligned with the undergraduate or graduate auditing course and the assurance concepts tested on course exams; the material also maps closely to the AUD section of the CPA Exam.
What you'll learn
The major topics this guide walks you through, matched to the textbook's order:
- Role of the public accountant
- Professional standards and ethics
- Legal liability of CPAs
- Audit evidence and documentation
- Audit planning and risk assessment
- Internal control evaluation
- Auditing in an IT environment
- Audit sampling
- Auditing cash and receivables
- Auditing inventories and assets
- Completing the audit
- Auditors' reports
- Integrated audits of public companies
- Assurance and compliance services
Need the textbook itself?
Written by Ray Whittington and Kurt Pany and published by McGraw-Hill, Principles of Auditing & Other Assurance Services is a long-established auditing text known for clearly connecting standards to practice and is widely assigned in accounting programs.
Buy new, rent, or find a used copy of Principles of Auditing & Other Assurance Services below. Make sure you get the 22nd Edition (ISBN 9781260598087) — editions differ, so double-check before you order. We earn a small commission if you buy through these links — your price is unchanged.
Chapters covered
Every chapter below is fully covered in the PDF — summary, learning objectives, key terms, and exam-style practice questions with rationales.
Questions about this study guide
What exactly do I get?
A printable PDF study guide covering all 21 chapters of Principles of Auditing & Other Assurance Services (22nd Edition) — chapter summaries, learning objectives, and exam-style practice questions with rationales. One file, lifetime access, no subscription.
How soon will I get it?
Instantly. A download link appears on screen and lands in your inbox the moment your payment clears.
Does this match the 22nd Edition?
Yes. It follows the 22nd Edition (ISBN 9781260598087) chapter by chapter. A separate guide covers the 23rd (2024) release, so confirm your edition.
Will this help with the CPA AUD section?
The auditing concepts, standards, and procedures here map directly to the AUD section, so reviewing them builds a strong foundation alongside dedicated CPA prep.
Is this useful if auditing is mostly conceptual rather than computational?
Yes. Auditing exams reward understanding standards, risk, and internal control logic, and the guide focuses on exactly that conceptual reasoning.
Will it match my edition?
This guide is built around the 22nd Edition. If your class uses a different edition, chapter numbering may shift slightly, but the topics and learning objectives are usually unchanged.
Do I still need the textbook?
The study guide is a companion, not a replacement — it helps you study efficiently and review fast, but you'll still want the textbook for full depth and any assigned readings. You can buy new, rent, or find a used copy through the price links on this page.
What if it is not what I expected?
Every purchase is backed by a 14-day money-back guarantee — email us within 14 days for a full refund.
Is this a test bank or copied from the textbook?
No. This is an original study guide written to align with Principles of Auditing & Other Assurance Services — summaries, objectives, and practice questions with rationales, not a reproduced publisher test bank or copied text.
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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.