MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02504nam a22003137a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20201101143543.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
100927s2005 nju||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
0131273221 (International ed.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
0131457349 (alk. paper) |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
EG-NcFUE |
| Description conventions |
rda |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Edition number |
22 |
| Classification number |
657.45 |
| Item number |
A.A.A |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Arens, Alvin A. |
| 9 (RLIN) |
10640 |
| Relator term |
author |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Auditing and assurance services : |
| Remainder of title |
an integrated approach / |
| Statement of responsibility, etc |
Alvin A. Arens, Randal J. Elder, Mark S. Beasley ; with web content provided by J. Gregory Jenkins. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Tenth edition |
| 264 #1 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Upper Saddle River, N.J. : |
| Name of publisher, distributor, etc |
Pearson/Prentice Hall, |
| Date of publication, distribution, etc |
[2005] |
| 264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
©2005. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xix, 791 pages : |
| Other physical details |
illustrations (some color) ; |
| Dimensions |
29 cm. |
| 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 |
|---|
| Formatted contents note |
The demand for audit and other assurance services --<br/>The cpa profession --<br/>Audit reports --<br/>Professional ethics --<br/>Legal liability --<br/>Audit responsibilities and objectives --<br/>Audit evidence --<br/>Audit planning and analytical procedures --<br/>Materiality and risk --<br/>Internal control, control risk, and section 404 audits --<br/>Fraud auditing --<br/>The impact of information technology on the audit process --<br/>Overall audit strategy and audit program --<br/>Audit of the sales and collection cycle : tests of controls and substantive tests of transactions --<br/>Audit sampling for tests of controls and substantive tests of transactions --<br/>Completing the tests in the sales and collection cycle : accounts receivable --<br/>Audit sampling for tests of details of balances --<br/>Audit of the acquisition and payment cycle : tests of controls, substantive tests --<br/>Of transactions, and accounts payable --<br/>Completing the tests in the acquisition and payment cycle : verification of selected accounts --<br/>Audit of the payroll and personnel cycle --<br/>Audit of the inventory and warehousing cycle --<br/>Audit of the capital acquisition and repayment --<br/>Completing the audit --<br/>Other assurance services --<br/>Internal and governmental financial auditing and operational auditing --<br/>Appendix: ACL installation and instructions --<br/>Index. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
Revised edition of the authors' Auditing and assurance services, 2014.<br/><br/> |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Auditing. |
| 9 (RLIN) |
10641 |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Elder, Randal J. |
| 9 (RLIN) |
10642 |
| Relator term |
joint author |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Beasley, Mark S. |
| 9 (RLIN) |
10643 |
| Relator term |
joint author |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Books |