Auditing and assurance services / (Record no. 843)
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000 -LEADER | |
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fixed length control field | 02427cam a22003135i 4500 |
001 - CONTROL NUMBER | |
control field | 18734281 |
003 - CONTROL NUMBER IDENTIFIER | |
control field | EG-CaNGU |
005 - DATE AND TIME OF LATEST TRANSACTION | |
control field | 20230403105417.0 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
fixed length control field | 150807t1997 njua f 001 0 eng d |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
International Standard Book Number | 9780130798473 |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
International Standard Book Number | 0130798479 |
040 ## - CATALOGING SOURCE | |
Original cataloging agency | DLC |
Language of cataloging | eng |
Transcribing agency | DLC |
Description conventions | rda |
Modifying agency | DLC |
-- | EG-CaNGU |
-- | EG-CaNGU |
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
Edition number | 23 |
Classification number | 657.45 |
Item number | ARA |
100 1# - MAIN ENTRY--PERSONAL NAME | |
Personal name | Arens, Alvin A., |
Relator term | author. |
9 (RLIN) | 2030 |
245 10 - TITLE STATEMENT | |
Title | Auditing and assurance services / |
250 ## - EDITION STATEMENT | |
Edition statement | Seventh edition. |
250 ## - EDITION STATEMENT | |
Edition statement | International edition. |
264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
Place of production, publication, distribution, manufacture | Upper Saddle River, New Jersy : |
Name of producer, publisher, distributor, manufacturer | Prentice-Hall International, |
Date of production, publication, distribution, manufacture, or copyright notice | [1997] |
264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
Date of production, publication, distribution, manufacture, or copyright notice | ©1997 |
300 ## - PHYSICAL DESCRIPTION | |
Extent | xviii, 823 pages : |
Other physical details | illustrations ; |
Dimensions | 29 cm |
336 ## - CONTENT TYPE | |
Content type term | text |
Content type code | txt |
Source | rdacontent |
337 ## - MEDIA TYPE | |
Media type term | unmediated |
Media type code | n |
Source | rdamedia |
338 ## - CARRIER TYPE | |
Carrier type term | volume |
Carrier type code | nc |
Source | rdacarrier |
500 ## - GENERAL NOTE | |
General note | Includes index. |
505 0# - FORMATTED CONTENTS NOTE | |
Formatted contents note | Preface -- The demand for audit and other assurance services -- The cpa profession -- Audit reports -- Professional ethics -- Legal liability -- Audit responsibilities and objectives -- Audit evidence -- Audit planning and analytical procedures -- Materiality and risk -- Internal control, control risk, and section 404 audits -- Fraud auditing -- The impact of information technology on the audit process -- Overall audit strategy and audit program -- Audit of the sales and collection cycle : tests of controls and substantive tests of transactions -- Audit sampling for tests of controls and substantive tests of transactions -- Completing the tests in the sales and collection cycle : accounts receivable -- Audit sampling for tests of details of balances -- Audit of the acquisition and payment cycle : tests of controls, substantive tests -- Of transactions, and accounts payable -- Completing the tests in the acquisition and payment cycle : verification of selected accounts -- Audit of the payroll and personnel cycle -- Audit of the inventory and warehousing cycle -- Audit of the capital acquisition and repayment -- Completing the audit -- Other assurance services -- Internal and governmental financial auditing and operational auditing -- Appendix: ACL installation and instructions -- Index. |
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name entry element | Auditing. |
Source of heading or term | NGU-sh |
9 (RLIN) | 2037 |
700 1# - ADDED ENTRY--PERSONAL NAME | |
Personal name | Loebbecke, James K., |
Relator term | author. |
9 (RLIN) | 2658 |
942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
Source of classification or shelving scheme | ddc |
Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection code | Home library | Current library | Date acquired | Full call number | Barcode | Date last seen | Price effective from | Koha item type |
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Dewey Decimal Classification | Not For Loan | Business and Finance | Library B | Library B | 10/22/2019 | 657.45 ARA | 1000627 | 08/14/2024 | 10/22/2019 | Book Non-borrowing |