MARC details
| 000 -LEADER |
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| fixed length control field |
03298cam a22003254a 4500 |
| 001 - CONTROL NUMBER |
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| control field |
13736912 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20210125145148.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
040930s2006 maua 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
0072946237 (alk. paper) |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
DLC |
| Transcribing agency |
DLC |
| Modifying agency |
DLC |
| Description conventions |
rda |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
657.45 |
| Edition number |
22 |
| Item number |
M.W.A |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Messier, William F. |
| 9 (RLIN) |
18833 |
| Relator term |
author |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Auditing & assurance services : |
| Remainder of title |
a systematic approach / |
| Statement of responsibility, etc |
William F. Messier, Jr., Steven M. Glover, Douglas F. Prawitt. |
| 246 3# - VARYING FORM OF TITLE |
|---|
| Title proper/short title |
Auditing and assurance services |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Fourth edition |
| 264 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Boston : |
| Name of publisher, distributor, etc |
McGraw-Hill/Irwin, |
| Date of publication, distribution, etc |
2006. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xxxviii, 888 pages : |
| Other physical details |
illustrations ; |
| Dimensions |
27 cm. + |
| Accompanying material |
1 computer disk (4 3/4 inch) |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type term |
volume |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes bibliographical references and index. |
| 505 0# - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Part 1: Introduction to assurance and financial statement auditing. An introduction to assurance and financial statement auditing ; The financial statement auditing environment --<br/>Part 2: Audit planning and basic auditing concepts. Audit planning, types of audit tests, and materiality ; Risk assessment ; Evidence and documentation --<br/>Part 3: Understanding and auditing internal control. Internal control in a financial statement audit ; Auditing internal control over financial reporting --<br/>Part 4: Statistical and nonstatistical sampling tools for auditing. Audit sampling : an overview and application to tests of controls ; Audit sampling : an application to substantive tests of account balances --<br/>Part 5: Auditing business processes. Auditing the revenue process ; Auditing the purchasing process ; Auditing the human resource management process ; Auditing the inventory management process ; Auditing the financing/investing process : prepaid expenses, intangible assets, and property, plant, and equipment ; Auditing the financing/investing process : long-term liabilities, stockholders' equity, and Income statement accounts ; Auditing the financing/investing process : cash and investments --<br/>Part 6: Completing the audit and reporting responsibilities. Completing the audit engagement ; Reports on audited financial statements --<br/>Part 7. Professional responsibilities. Professional conduct, independence, and quality control ; Legal liability --<br/>Part 8: Assurance, attestation, and internal auditing services. Assurance, attestation, and internal auditing services --<br/>Appendix A: Professional judgment framework : understanding and developing professional judgment in auditing --<br/>Appendix B: Data analytics in the audit. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
The authors believe students are best served by acquiring a strong understanding of the basic concepts that underlie the audit process and how to apply those concepts to various audit and assurance services. This text encourages students to "stop and think" at important points in the text to help them apply principles covered. |
| 538 ## - SYSTEM DETAILS NOTE |
|---|
| System details note |
System requirements for accompanying CD-ROM: PC with Pentium class processor (or higher); Windows 98/ME or Windows NT (SP2), XP. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Auditing. |
| 9 (RLIN) |
18834 |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Glover, Steven M., |
| Dates associated with a name |
1963- |
| 9 (RLIN) |
18835 |
| Relator term |
joint author |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Prawitt, Douglas F. |
| 9 (RLIN) |
18836 |
| Relator term |
joint author |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
Books |
| Source of classification or shelving scheme |
Dewey Decimal Classification |