Auditing and assurance services: (Record no. 618714)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02438cam a2200325 i 4500 |
| 001 - CONTROL NUMBER | |
| control field | vtls000331500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | UG-KaMUL |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250614165918.0 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781292147871 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 101292147873 |
| 039 ## - LEVEL OF BIBLIOGRAPHIC CONTROL AND CODING DETAIL [OBSOLETE] | |
| Level of rules in bibliographic description | 201910141512 |
| Level of effort used to assign nonsubject heading access points | 992 |
| Level of effort used to assign subject headings | 201609221259 |
| Level of effort used to assign classification | 992 |
| Level of effort used to assign subject headings | 201609221114 |
| Level of effort used to assign classification | 992 |
| -- | 201609221111 |
| -- | 992 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | UG-KaMUL |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657/.45 |
| Edition information | 23 |
| 092 ## - LOCALLY ASSIGNED DEWEY CALL NUMBER (OCLC) | |
| Classification number | 657.45 AUD |
| 245 ## - TITLE STATEMENT | |
| Title | Auditing and assurance services: |
| Remainder of title | an integrated approach / |
| Statement of responsibility, etc. | Alvi n A. Arens, Randal J. Elder, Mark S. Beasley and Chris E. Hogan. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 16th ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Boston : |
| Name of publisher, distributor, etc. | Pearson, |
| Date of publication, distribution, etc. | 2017. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 896 p. ; |
| Dimensions | 29 cm. |
| 500 ## - GENERAL NOTE | |
| General note | Revised edition of the authors' Auditing and assurance services, 201 4. |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Preface -- The demand for audit and other assurance services -- The cpa profession -- Audit reports -- Professional ethics -- Legal liabili ty -- Audit responsibilities and objectives -- Audit evidence -- Audit planning and analytical procedures -- Materiality and risk -- Internal control, control risk, and section 404 audits -- Fraud auditing -- The impact of information technology on the audit process -- Overall audit strategy and audit program -- Audit of the sales and collection cycle : tests of controls and substantive tests of transactions -- Audit sampl ing for tests of controls and substantive tests of transactions -- Comp leting the tests in the sales and collection cycle : accounts receivabl e -- Audit sampling for tests of details of balances -- Audit of the ac quisition and payment cycle : tests of controls, substantive tests -- O f transactions, and accounts payable -- Completing the tests in the acq uisition and payment cycle : verification of selected accounts -- Audit of the payroll and personnel cycle -- Audit of the inventory and wareh ousing cycle -- Audit of the capital acquisition and repayment -- Compl eting the audit -- Other assurance services -- Internal and governmenta l financial auditing and operational auditing -- Appendix: ACL installa tion and instructions -- Index. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Auditing. |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Arens, Alvin A. |
| Title of a work | Auditing, an integrated approach. |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Elder, Randal J. |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Beasley, Mark S. |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Hogan, Chris E. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Books - Open Access |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Date acquired | Total checkouts | Full call number | Barcode | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | Faculty of Economics and Management Book Bank - FEMA | Faculty of Economics and Management Book Bank - FEMA | 14/06/2025 | 657.45 AUD | 001277401 | 14/06/2025 | 14/06/2025 | Books - Open Access | |||||
| Dewey Decimal Classification | Faculty of Economics and Management Book Bank - FEMA | Faculty of Economics and Management Book Bank - FEMA | 14/06/2025 | 657.45 AUD | 001277402 | 14/06/2025 | 14/06/2025 | Books - Open Access | |||||
| Dewey Decimal Classification | Faculty of Economics and Management Book Bank - FEMA | Faculty of Economics and Management Book Bank - FEMA | 14/06/2025 | 657.45 AUD | 001277708 | 14/06/2025 | 14/06/2025 | Books - Open Access |