MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02704cam a22003614a 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
13958883 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20201101144054.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
050509s2006 mau 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
0073010847 (alk. paper) |
| 040 ## - CATALOGING SOURCE |
|---|
| 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 |
W.R.P |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Whittington, Ray, |
| Dates associated with a name |
1948- |
| 9 (RLIN) |
10652 |
| Relator term |
author |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Principles of auditing and other assurance services / |
| Statement of responsibility, etc |
O. Ray Whittington, Kurt Pany. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Fifteenth edition |
| 264 #1 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Boston : |
| Name of publisher, distributor, etc |
McGraw-Hill/Irwin, |
| Date of publication, distribution, etc |
[2006] |
| 264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
©2006. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xxx, 786 pages : |
| Other physical details |
illustrations ; |
| Dimensions |
28 cm. + |
| Accompanying material |
updated chapters 5, 6, & 7 (4, 44, 53, 48, 8 p. : ill. ; 28 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 |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Includes index. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
The role of the public accountant in the american economy --<br/>Professional standards --<br/>Professional ethics --<br/>Legal liability of CPAs --<br/>Audit evidence and documentation --<br/>Planning the audit; linking audit procedures to risk --<br/>Internal control --<br/>Consideration of internal control in an information technology environment --<br/>Audit sampling --<br/>Cash and financial investments --<br/>Accounts receivable, notes receivable, and revenue --<br/>Inventories and cost of goods sold --<br/>Property, plant, and equipment: depreciation and depletion --<br/>Accounts payable and other liabilities --<br/>Debt and equity capital --<br/>Auditing operations and completing the audit --<br/>Auditors' report --<br/>Integrated audits of public companies --<br/>Additional assurance services: Historical financial information --<br/>Additional assurance services: Other information --<br/>Internal, operational, and compliance auditing. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
Using the balance sheet approach, this text presents concepts and monitors changes in auditing, making the relationship between accounting and auditing understandable. The 15th edition includes topics on Risk, Assurance Services, Fraud, E-Commerce, and auditing standards. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Auditing. |
| 9 (RLIN) |
10653 |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Pany, Kurt. |
| 9 (RLIN) |
10654 |
| Relator term |
joint author |
| 856 42 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Materials specified |
Publisher description |
| Uniform Resource Identifier |
<a href="http://www.loc.gov/catdir/enhancements/fy0625/2005049113-d.html">http://www.loc.gov/catdir/enhancements/fy0625/2005049113-d.html</a> |
| 856 41 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Materials specified |
Table of contents only |
| Uniform Resource Identifier |
<a href="http://www.loc.gov/catdir/enhancements/fy0625/2005049113-t.html">http://www.loc.gov/catdir/enhancements/fy0625/2005049113-t.html</a> |
| 856 42 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Materials specified |
Contributor biographical information |
| Uniform Resource Identifier |
<a href="http://www.loc.gov/catdir/enhancements/fy0737/2005049113-b.html">http://www.loc.gov/catdir/enhancements/fy0737/2005049113-b.html</a> |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
|---|
| a |
7 |
| b |
cbc |
| c |
orignew |
| d |
1 |
| e |
ocip |
| f |
20 |
| g |
y-gencatlg |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Books |