SOLUTION MANUAL FOR Principles Of Auditing And Other Assurance Services 23rd Edition By Ray Whittington Kurt ALL Chapters (1 - 21)

123456279 74 32 
22
1


!"#
#$!%
33&
'()
(*

,

2 45678 8 




 !
"#$##
%%"%$&"#%'#
%
&(
)

**"
%
+%,,*
-

**"
%
'"#*
./0
/"!"
"(

$*
1$ ,"'2",%#%,3
#&%"
%
4$ ,"
%%"%056%,*%,"%0
"%5$****"%0"*7*5%,*
%,"%0
89%%

%


:
%*","
%

9%%

%

"%%9%

&"
%#%


0('%2"
%&%
;$ ,"+&
"%0
<*%,="%%#"
9%2*&%*
$##
%*#"2!
5>
*#"2!
5%,2% 
)9%2%
"*%,
*

?

,*+

,
-
(5
%5%,'@ "&%3#""
%%,3
"
%
.$##
%*(!
%,A/"!"
""*
13!%,'@ "("

4$ ,""%0A"
%*%,
&
"%0$ ,"
BCDEFGHIJKLIMNOPFQHRSITGEQHFR
:9%0,$ ,"*

 !
"#
&%"*
;$,,""
%
$**%#+2"#*U"*
"#
="%%#"
9%

&"
%
)<$,,""
%
$**%#+2"#*A9%

&"
%
)9%%
5A"
%
5%,
&
"%#$ ,""%0

,

2345678
9








6
8



5
4



4 
7







8 







!"#$%&'&'()$%"*&+&,&-./,0%1",.0%('")%(2-!"342+"%()$(2503&"'-!0-%"'-0-"*-!"&%5%"6&(4',.
&''4"*)&303$&0,'-0-"2"3-'0'0%"'4,-()0$$(43-&31&%%"14,0%&-&"'03*)%04*78'5"$&0,,.%"'5(3'&+,"9"%"
-!"6"%.6&'&+,"83%(303*:(%,*;(2)%04*$0'"'7<(-!$(2503&"')&,"*)(%+03=%45-$.03*$(3'-&-4-"*
-!",0%1"'-$(2503&"'&3>2"%&$03!&'-(%.-(*('(7 !""?-"3-()-!"0$$(43-&31&%%"14,0%&-&"'03*)%04*
+"&31&36"'-&10-"*03**&'$,('"*+%(41!-&3-(@4"'-&(3-!""))"$-&6"3"''())&303$&0,'-0-"2"3-04*&-'7A3
0**&-&(3B-!"$%&2&30,$(36&$-&(3()>%-!4%>3*"%'"3BCCDB(3"()-!"-!"3<&1E0$$(43-&31)&%2'B(3
$!0%1"'()*"'-%(.&31*($42"3-'%",0-"*-(-!"83%(3$0'"+%(41!-&3-(@4"'-&(3-!""-!&$''-03*0%*'()
-!"5%()"''&(37


F >''4%03$"'"%6&$"'0%"5%()"''&(30,'"%6&$"'-!0-"3!03$"-!"@40,&-.()&3)(%20-&(3B(%&-'$(3-"?-B)(%
*"$&'&(3
20=&317 !"-9(-.5"'0%"GH0I-!('"-!0-&3$%"0'"-!"%",&0+&,&-.()&3)(%20-&(303*H+I-!('"
-!0-&36(,6"54--&31&3)(%20-&(3&30)(%2(%$(3-"?--!0-)0$&,&-0-"'*"$&'&(3
20=&317


J >)&303$&0,'-0-"2"3-04*&-&'B+.)0%B-!"2('-$(22(3-.5"()0--"'-"3101"2"3-7 !"(6"%0,,0''"%-&(3B
20*"+.20301"2"3-B2('-)%"@4"3-,.&'-!0--!")&303$&0,'-0-"2"3-')(,,(91"3"%0,,.0$$"5-"*
0$$(43-&315%&3$&5,"'7


K >,0%1"$(%5(%0-&(39&-!'"$4%&-&"',&'-"*(30'-($="?$!031"&'%"@4&%"*+.-!"%4,"'()-!"'-($=
"?$!031"03*+.-!"%4,"'()-!"L"$4%&-&"'03*8?$!031";(22&''&(3-(5%(6&*"0304*&-%"5(%-9&-!-!"
03340,)&303$&0,'-0-"2"3-')4%3&'!"*-(&-''-($=!(,*"%'7A-0,'(&'%"@4&%"*-("3101"-!"04*&-(%'-(
5%(6&*"03(5&3&(3(3&-'&3-"%30,$(3-%(,7>50%-)%(2,"10,%"@4&%"2"3-'B!(9"6"%B0,0%1",&'-"*
$(%5(%0-&(3%"$(13&M"'-!0-&-24'-20&3-0&3&36"'-(%$(3)&*"3$"&3-!"%",&0+&,&-.()&-')&303$&0,
'-0-"2"3-'03*&3-"%30,$(3-%(,(6"%)&303$&0,%"5(%-&31&)&-&'-($(3-&34"-(+"0+,"-('"$4%"$05&-0,
)%(2-!"54+,&$7 !"%"5(%-+.0)&%2()$"%-&)&"*54+,&$0$$(43-03-'0**'$%"*&+&,&-.-(-!")&303$&0,
'-0-"2"3-'5%"50%"*+.-!"$(%5(%0-&(37:!"30'20,,)02&,.
(93"*"3-"%5%&'"","$-'-(!06"0304*&-B
-!"54%5('"4'40,,.&'-(4'"-!"04*&-(%'N%"5(%--('455(%-03055,&$0-&(3)(%0+03=,(037

, 123 567896 78778 9 9767679 98 77
996767799 9


1
 588 996 9

!
 " 67968679767#787#969767

$
 %7896987667#899#99 777976
9976
968676


&
 '79767 968969

3
 5 77 96896976779 97(79667
9)767976

*
 +7999 7

,
 -76 99 86768
12* -9 67 9 7796777799 7 )7 77867867
997 8869867676#776 787 986875#677
67 67 77  7 77)7 67789 6867
12, .7676 7)77 7867 77 98 )77 79
779 97979999968996 7779'96 9
676 796 979 7 769 6759667
67796 96#)797779 76
12/ 5 7 79776#7868907)79 7867)79 7799
6596776797 777#77797 77 6767 
979 968967 -9 #7868907)79996 
98997679 77 76996 776 787 9
8687. 786979 6 96767   7779869)7679 7
67977 76 77#7976696966 16678879
797 77 967 89679)79659 97907)79
7776767797+767 "(7299
+"2
71298
593)76.96968987
124 -7 77 9667 -767767 799 #9 ) 7 
869767 7 77678989 89    9
1215 598769 789767777)77 77 9 879
966 9')9)796707)707 987 96 9
 77 777676977)77 77 97867 87696 7 679 
767 7  67   67996776 787 98687
-767896867867 7698799987696779 77
97966 97 96 97
1211 5987    977677766789696976769 67
9877 7676 -7776677 67)76 7 77(779
 67 7  96 )7 9 598769#97976# 67)79
7867969769 7969)767 966 99767777)77 
77 998769'7696978769698769 9 967897
779)76759  37
753
977769)767
121! '7696 778779778677 97677(7)797967
67)7 897)76#7696 67978777777  8 96