Principles of Auditing & Other Assurance Services (21st Edition) – PDF

About The Author

Kurt Pany

Dr. Kurt Pany, CPA, CFE, is Professor Emeritus of Accounting at Arizona State University. He received his B.S from the University of Arizona, M.B.A., from the University of Minnesota and a Ph.D. degree from the University of Illinois.

Kurt has also served 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.He has published articles on auditing in such journals as The Accounting Review, The Journal of Accounting Research, The Journal of Accountancy,  Auditing: A Journal of Practice and Theory, and The CPA Journal. He is a member of and has served on various committees of the American Institute of Certified Public Accountants and American Accounting Association.

Ray Whittington

Professor Ray Whittington brings distinguished credentials as an academic researcher, leader, and industry practitioner to his role as Director of the School of Accountancy & MIS. He has authored 4 textbooks and written numerous articles on accounting for journals and magazines.​

Ray previously served from 1993 to 1997 as director of the School of Accountancy at San Diego State University, where he taught for more than fourteen years and earned 3 outstanding professor awards. He previously worked as a senior auditor for KPMG Peat Marwick and a director of auditing research for the American Institute of Certified Public Accountants (AICPA). He also was vice chairman of the AICPA's Auditing Standards Board when the board was responsible for developing standards for audits of non-public and public companies.