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2025/2026 Principles of Auditing & Other Assurance Services, 22nd Edition by Ray Whittington and Kurt Pany – Comprehensive Audit of Inventory and COGS Study Guide (Guaranteed Pass on First Attempt)
Master the complexities of the Audit of Inventory and Cost of Goods Sold with this detailed study resource, specifically updated for the 2025/2026 academic year. This guide breaks down essential auditing protocols, including inherent risk assessment, internal control evaluations, and thorough substantive testing procedures. It features a practical case study on 'Yee Feed Mills,' providing a step-by-step analysis of physical inventory counts, valuation methods like FIFO and NRV, and clerical accuracy checks. Designed to help students grasp high-level auditing concepts quickly, this material is the perfect tool to ensure you pass your exams on your first attempt and avoid costly resits.
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