Principles of Auditing & Other Assurance Services

Ray Whittington, Kurt Pany · 23rd Edition (2024 Release) · ISBN 9781265221317 · McGraw-Hill

Complete chapter-by-chapter study guide aligned with Principles of Auditing & Other Assurance Services (23rd Edition (2024 Release)). Includes summaries, learning objectives, and exam-style practice questions for all 21 chapters.

What's inside the PDF

Chapter summaries — the key concepts of every chapter, distilled and exam-focused.
Learning objectives — what each chapter is testing, up front, so you study the right things.
exam-style practice questions — 30–50 per chapter with full rationales for every answer.
Printable concept maps & checklists — review fast before class or the exam.

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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

Questions about this study guide

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A printable PDF study guide covering all 21 chapters of Principles of Auditing & Other Assurance Services (23rd Edition (2024 Release)) — chapter summaries, learning objectives, and exam-style practice questions with rationales. One file, lifetime access, no subscription.

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This guide is built around the 23rd Edition (2024 Release). If your class uses a different edition, chapter numbering may shift slightly, but the topics and learning objectives are usually unchanged.

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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. We do not reproduce publisher test banks or copy text from the book.

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 (23rd Edition (2024 Release)) 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.