Principles of Auditing & Other Assurance Services 22nd Edition By Ray Whittington

O. Ray Whittington, CIA, CMA, CPA, is the Director of the University Accountancy and MIS at DePaul University. He earned his B.B.A., M.S., and Ph.D. credentials from Sam Houston State University, Texas Tech University, and the University of Houston, respectively. Professor Whittington is a prolific textbook writer on the themes of auditing and audit sampling. He has also contributed to a plethora of periodicals, including The Accounting Review, The Journal of Accounting Research, and Auditing: A Journal of Practice and Theory. He has been a board member of The Institute of Internal Auditors and has chaired the Auditing Standards Committee of the Auditing Section and the Bylaws Committee, both of the American Accounting Association. Professor Whittington has been an AICPA Auditing Standards Board member and has held the presidency of the Auditing Section of the American Accounting Association.

Kurt Pany, CFE, CPA, is a Professor Emeritus of Accounting at Arizona State University. He obtained his B.S., M.B.A., and Ph.D. degrees from the University of Arizona, the University of Minnesota, and the University of Illinois, respectively. He has previously worked as a staff accountant with Arthur Andersen and Touche Ross, as a member of the Auditing Standards Board, and as an academic fellow with the American Institute of Certified Public Accountants. Professor Pany has written articles on auditing in various journals such as The Journal of Accounting Research, The Accounting Review, Auditing: A Journal of Practice and Theory, The Journal of Accountancy, and The CPA Journal. He is a member of and has participated in multiple committees of the American Accounting Association and the American Institute of Certified Public Accountants.