| O. RAY WHITTINGTON, CPA, PhD, CMA, CIA, is the Ledger and Quill Director of the School of Accountancy at DePaul University. He is also coauthor of Audit Sampling: An Introduction, Fifth Edition, available from Wiley. PATRICK R. DELANEY, CPA, PhD, was the Arthur Andersen LLP Alumni Professor of Accountancy at Northern Illinois University and the author of bestselling books, audios, and software in the Wiley CPA Exam Review System. |