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Book Reviews
Alan Reinstein, Editor
Editor's Note: Books for review should be sent to Alan Reinstein, Department of Accounting, School of Business Administration, Wayne State University, Detroit, MI 48202.
The policy of Issues in Accounting Education is to publish only those reviews solicited by the Book Reviews Editor. Unsolicited reviews will not be accepted.
0. RAY WHITTINGTON and KURT PANY, Principles of Auditing and Other Assurance Services, Thirteenth Edition (New York, NY: Irwin/McGraw-Hill, 2001, pp. vii, 816).
The 13th edition of this classic auditing text covers both traditional auditing topics and emerging issues affecting the profession. The authors seek to provide a balanced presentation of theory and practice to students who have little or no previous audit experience. Two key features of this book help differentiate it from competing texts--the audit approach employed and the organization of the material. The authors take an account-based (balance sheet) approach to auditing rather than the transaction cycle approach that other texts typically use. Regarding organization, the text first provides students with a solid, broad-based understanding of the profession...