Solution Manual for Principles of Auditing and Other Assurance Services, 23rd Edition 2024, by Ray Whittington, Kurt Pany, All Chapters 1 - 21, Complete Newest Version

012345168963921  1991
90


!""#$922
%&'(
')
*
*

, 1 3456789 8 7



!"!!
###"$!#%!#$&
'

((#)#**(
+

((#%!(
,-.-&

"(
/"
*%0*#!#*1!
$##

2"
*
###.34#*(#*#.#3"((((#.(5(3#*(#*#.
67###
8#(*#
7#####7#
$#!#.&%#0#$#9
"
*)$#.
:(#*;##!7#0($#(

"!!
#(!03<(!03#*0#

'7#0#(#*(
=*()*
+
&3
#3#*%>
$#1!##*1#
,"!!
#(
&#*?-(
/1#*%>
&

2"
*#.?#(#*$#."
*
6@ABCDEFGH(
87#.*"
*(


!$#(

9"**#"((
#!)0!(I(!;##!7#
$#
':"**#"((
#!)0!(?7#
$#
'7##3?#3#*$#!"
*#.

,
01234568 





496  9
329

2 5




6 





!"#$%&'&'"()"$%!*&+&,&-./",0%1!,."0%('!")%(2"-!"342+!%"()"$(2503&!'"-0-"%!'-0-!*"-!&%"5%!6&(4',."&''4!*"
)&303$&0,"'-0-!2!3-'"0'"0"%!'4,-"()"0$$(43-&31"&%%!14,0%&-&!'"03*")%04*7"8'5!$&0,,."%!'5(3'&+,!"9!%!"-!"
6!%."6&'&+,!"83%(3"03*":(%,*;(2")%04*"$0'!'7"<(-"$(2503&!'")&,!*")(%"+03=%45-$."03*"$(3'-&-4-!*"-!"
,0%1!'-"$(2503&!'"&3">2!%&$03"&'-(%."-("*("'(7"!"!?-!3-"()"-!"0$$(43-&31"&%%!14,0%&-&!'"03*")%04*"
+!&31"&36!'-&10-!*"03*"*&'$,('!*"+%(41-"&3-("@4!'-&(3"-!"!))!$-&6!3!''"()")&303$&0,"'-0-!2!3-"04*&-'7"A3"
0**&-&(3B"-!"$%&2&30,"$(36&$-&(3"()">%-4%">3*!%'!3B"CCDB"(3!"()"-!"-!3"<&1"E"0$$(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&$!'"-0-"!303$!"-!"@40,&-."()"&3)(%20-&(3B"(%"&-'"$(3-!?-B")(%"
*!$&'&(3G20=&317"!"-9("-.5!'"0%!H"I0J"-('!"-0-"&3$%!0'!"-!"%!,&0+&,&-."()"&3)(%20-&(3"03*"I+J"-('!"
-0-"&36(,6!"54--&31"&3)(%20-&(3"&3"0")(%2"(%"$(3-!?-"-0-")0$&,&-0-!'"*!$&'&(3G20=&317"
"


K
>")&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-B"2('-")%!@4!3-,."&'"-0-"-!")&303$&0,"'-0-!2!3-'")(,,(9"1!3!%0,,."0$$!5-!*"
0$$(43-&31"5%&3$&5,!'7"
"


L
>",0%1!"$(%5(%0-&(3"9&-"'!$4%&-&!'",&'-!*"(3"0"'-($="!?$031!"&'"%!@4&%!*"+."-!"%4,!'"()"-!"'-($="
!?$031!"03*"+."-!"%4,!'"()"-!"M!$4%&-&!'"03*"8?$031!";(22&''&(3"-("5%(6&*!"03"04*&-"%!5(%-"9&-"-!"
03340,")&303$&0,"'-0-!2!3-'")4%3&'!*"-("&-'"'-($=(,*!%'7"A-"0,'("&'"%!@4&%!*"-("!3101!"-!"04*&-(%'"-("
5%(6&*!"03"(5&3&(3"(3"&-'"&3-!%30,"$(3-%(,7">50%-")%(2",!10,"%!@4&%!2!3-'B"(9!6!%B"0",0%1!",&'-!*"
$(%5(%0-&(3"%!$(13&N!'"-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%!*"
+."-!"$(%5(%0-&(37": !3"0"'20,,")02&,.G(93!*"!3-!%5%&'!"!,!$-'"-("06!"03"04*&-B"-!"54%5('!"4'40,,."&'"
-("4'!"-!"04*&-(%'O"%!5(%-"-("'455(%-"03"055,&$0-&(3")(%"0"+03=",(037"

, 012 467896 787789 976767998  77
996767799 9




 488 996 9!

" # 67968679767$787$969767!

% &78969876 67$899$99 777976
9976
968 676!

' (79767 96896 9!

) 4 77 96896 97677997*79667
9+767976!

, -79997!

. /76 998 6768!

010 /9679 7796777799 7+7778678 67
9978869867676$77678798687!4$677
6767 77 777+767789 68 67!

011 27676 7+7778 677798 +77 79
779 97979999968996 7779!(96 96
76 796 97977696 7!49667677
96 96$+79777976!

013 4779776$7868 947+79 7867+797799
6!496776797 777$77797 77 67 67
979968967!/9 $7868 947+79996989
97679 777699677678798687!
2786979  696767 7779869+7679 7679
77 76 77$7976696966!56678879797
 77967 896 79+796!49 97947+79777
6767797-767#*7699
-#675698 49
7+7629696898 7!

018 /7 779667!/76776 7 799 $9+ 7
869767 77767898989  9!

0109 49876 9 789767777+77779879
96 : 9!(+9+796747+747987969
 77777676977+7777978 67 87696 7679
767 767 6799677678798687!
/7678968678 6776987999876 96779 77
9796 : 9796 97!

0100 498797767776678969697676967
9877 7676!/777667767+76 7 77*779
  67 7 96 +79!49876 9$97976$67+79
78 679697697969+767 96 : 99767777+77
7799876 9!(769697876969876 99967897 
7;9+76749 77
;47977769+767!

010< (7696778779778 67797677*7+797967
67+7!=97+76$769667978777777896!