Auditing and assurance services : (Record no. 8836)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02641nam a22003017i 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20210124103424.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 100927s2014 mau||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9780273790006 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 0273790005 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | 0 |
| Description conventions | rda |
| Original cataloging agency | EG-NcFUE |
| 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 | Fifteenth edition |
| 264 #1 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | Harlow : |
| Name of publisher, distributor, etc | Pearson education Ltd, cop. |
| Date of publication, distribution, etc | [2014] |
| 264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Date of publication, distribution, etc | ©2014. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 862 pages : |
| Other physical details | illustartions ; |
| Dimensions | 28 cm. |
| Accompanying material | 1 computer disc. |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | unmediated |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | volume |
| Source | rdacarrier |
| 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 Services 2. The CPA Profession 3. Audit Reports 4. Professional Ethics 5. Legal Liability PART 2: THE AUDIT PROCESS 6. Audit Responsibilities and Objectives 7. Audit Evidence 8. Audit Planning and Materiality 9. Assessing the Risk of Material Misstatement 10. Assessing and Responding to Fraud Risks 11. Internal Control and Coso Framework 12. Assessing Control Risk and Reporting on Internal Controls 13. Overall Audit Strategy 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 Transactions 15. Audit Sampling for Tests of Controls and Substantive Tests of Transactions 16. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable 17. Audit Sampling for Tests of Details of Balances PART 4: APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES 18. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable 19. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts 20. Audit of the Payroll and Personnel Cycle 21. Audit of the Inventory and Warehousing Cycle 22. Audit of the Capital Acquisition and Repayment Cycle 23. Audit of Cash and Financial Instruments PART 5: COMPLETING THE AUDIT 24. Completing the Audit PART 6: OTHER ASSURANCE AND NONASSURANCE SERVICES 25. Other Assurance Services 26. Internal and Governmental Financial Auditing and Operational Auditing<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 | co-author. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Beasley, Mark S. |
| 9 (RLIN) | 10643 |
| Relator term | co-author. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Books |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection code | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Acquisition method | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from | Koha item type | Copy number |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | Commerce and business administration ( Accounting ) | Main library | Main library | B5 | 01/12/2014 | Textbooks | Donation | 657.45 A.A.A | 00011947 | 19/02/2025 | 01/12/2014 | Books | ||||||
| Dewey Decimal Classification | Commerce and business administration ( Accounting ) | Main library | Main library | B5 | 01/12/2014 | Textbooks | Donation | 657.45 A.A.A | 00014435 | 19/02/2025 | 01/12/2014 | Books | 2 | |||||
| Dewey Decimal Classification | Commerce and business administration ( Accounting ) | Main library | Main library | B5 | 04/07/2018 | Textbooks | Donation | 657.45 A.A.A | 00014519 | 19/02/2025 | 04/07/2018 | Books | 3 | |||||
| Dewey Decimal Classification | Commerce and business administration ( Accounting ) | Main library | Main library | B5 | 04/07/2018 | Textbooks | Donation | 657.45 A.A.A | 00014516 | 19/02/2025 | 04/07/2018 | Books | 4 |