Auditing theory and practice is presented in a comprehensible manner, suitable for students who have not had significant auditing experience. The relationship between accountancy and auditing is clearly explained.
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.
