MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02802nam a22003254a 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
14813888 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20210125145205.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
070419s2008 njua f b 001 0 eng d |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
2007015945 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9780136128274 (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 |
A.A.A. |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Arens, Alvin A. |
| 9 (RLIN) |
18808 |
| 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. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Twelfth edition |
| 264 #1 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Upper Saddle River, N.J. : |
| Name of publisher, distributor, etc |
Prentice Hall, |
| Date of publication, distribution, etc |
[2008] |
| 264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
©2008. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xvii, 872 pages : |
| Other physical details |
color illustrations ; |
| Dimensions |
29 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 |
|---|
| Formatted contents note |
PART 1 The Auditing Profession 1 The Demand for Audit and Other Assurance Services2 The CPA Profession3 Audit Reports4 Professional Ethics5 Legal Liability PART 2 The Audit Process 6 Audit Responsibilities and Objectives7 Audit Evidence8 Audit Planning and Analytical Procedures9 Materiality and Risk10 Section 404 Audits of Internal Control and Control Risk11 Fraud Auditing12 The Impact of Information Technology on the Audit Process13 Overall Audit Plan and Audit Program PART 3 Application of the Audit Process to the Sales and Collection Cycle 14 Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions15 Audit Sampling for Tests of Controls and Substantive Tests of Transactions16 Completing the Tests in the Sales and Collection Cycle: Accounts Receivable17 Audit Sampling for Tests of Details of Balances PART 4 Application of the Audit Process to Other Cycles 18 Audit of the Payroll and Personnel Cycle 19 Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable20 Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts21 Audit of the Inventory and Warehousing Cycle22 Audit of the Capital Acquisition and Repayment Cycle23 Audit of Cash Balances PART 5 Completing the Audit 24 Completing the Audit PART 6 Other Assurance and Nonassurance Services 25 Other Assurance Services26 Internal and Governmental Financial Auditing and Operational Auditing<br/> |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
Offering coverage of the entire audit process, this text takes students step by step through each audit cycle, then shows how each step relates to the process as a whole. Increased emphasis is placed on e-commerce. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Auditing. |
| 9 (RLIN) |
18809 |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Elder, Randal J. |
| 9 (RLIN) |
18810 |
| Relator term |
joint author |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Beasley, Mark S. |
| 9 (RLIN) |
18811 |
| Relator term |
joint author |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
Books |
| Source of classification or shelving scheme |
Dewey Decimal Classification |