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| 001 | 13958883 | ||
| 005 | 20201101144054.0 | ||
| 008 | 050509s2006 mau 001 0 eng d | ||
| 020 | _a0073010847 (alk. paper) | ||
| 040 |
_aDLC _cDLC _dDLC _erda |
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| 082 | 0 | 0 |
_a657.45 _222 _bW.R.P |
| 100 | 1 |
_aWhittington, Ray, _d1948- _910652 _eauthor |
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| 245 | 1 | 0 |
_aPrinciples of auditing and other assurance services / _cO. Ray Whittington, Kurt Pany. |
| 250 | _aFifteenth edition | ||
| 264 | 1 |
_aBoston : _bMcGraw-Hill/Irwin, _c[2006] |
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| 264 | 4 | _a©2006. | |
| 300 |
_axxx, 786 pages : _billustrations ; _c28 cm. + _eupdated chapters 5, 6, & 7 (4, 44, 53, 48, 8 p. : ill. ; 28 cm.) |
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| 336 |
_2rdacontent _atext |
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| 337 |
_2rdamedia _aunmediated |
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| 338 |
_2rdacarrier _avolume |
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| 500 | _aIncludes index. | ||
| 505 | 0 | _aThe role of the public accountant in the american economy -- Professional standards -- Professional ethics -- Legal liability of CPAs -- Audit evidence and documentation -- Planning the audit; linking audit procedures to risk -- Internal control -- Consideration of internal control in an information technology environment -- Audit sampling -- Cash and financial investments -- Accounts receivable, notes receivable, and revenue -- Inventories and cost of goods sold -- Property, plant, and equipment: depreciation and depletion -- Accounts payable and other liabilities -- Debt and equity capital -- Auditing operations and completing the audit -- Auditors' report -- Integrated audits of public companies -- Additional assurance services: Historical financial information -- Additional assurance services: Other information -- Internal, operational, and compliance auditing. | |
| 520 | _aUsing 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 |
_aAuditing. _910653 |
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| 700 | 1 |
_aPany, Kurt. _910654 _ejoint author |
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| 856 | 4 | 2 |
_3Publisher description _uhttp://www.loc.gov/catdir/enhancements/fy0625/2005049113-d.html |
| 856 | 4 | 1 |
_3Table of contents only _uhttp://www.loc.gov/catdir/enhancements/fy0625/2005049113-t.html |
| 856 | 4 | 2 |
_3Contributor biographical information _uhttp://www.loc.gov/catdir/enhancements/fy0737/2005049113-b.html |
| 906 |
_a7 _bcbc _corignew _d1 _eocip _f20 _gy-gencatlg |
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| 942 |
_2ddc _cBK |
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