| 000 -LEADER |
|---|
| fixed length control field |
02581cam a2200385 i 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
18734281 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20250701101834.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
150807t20172014mau 000 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
2015030071 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781292147871 |
|
|---|
| International Standard Book Number |
0134065824 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
KyUL |
| Language of cataloging |
eng |
| Transcribing agency |
KyU |
| Description conventions |
rda |
| 042 ## - AUTHENTICATION CODE |
|---|
| Authentication code |
pcc |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5667 |
| Item number |
.A69 2017 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
HF 5667 .A73 2017 |
| Edition number |
23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Arens, Alvin A. |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Auditing and assurance services / |
| Statement of responsibility, etc. |
Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Deloitte , Chris E. Hogan |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
16th Edition. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Boston : |
| Name of producer, publisher, distributor, manufacturer |
Pearson, |
| Date of production, publication, distribution, manufacture, or copyright notice |
[2017] |
|
|---|
| Date of production, publication, distribution, manufacture, or copyright notice |
©2017 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xxiv, 896 pages ; |
| 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 |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Revised edition of the authors' Auditing and assurance services, 2014. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Preface -- The demand for audit and other assurance services -- The cpa profession -- Audit reports -- Professional ethics -- Legal liability -- 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 sampling for tests of controls and substantive tests of transactions -- Completing the tests in the sales and collection cycle : accounts receivable -- Audit sampling for tests of details of balances -- Audit of the acquisition and payment cycle : tests of controls, substantive tests -- Of transactions, and accounts payable -- Completing the tests in the acquisition and payment cycle : verification of selected accounts -- Audit of the payroll and personnel cycle -- Audit of the inventory and warehousing cycle -- Audit of the capital acquisition and repayment -- Completing the audit -- Other assurance services -- Internal and governmental financial auditing and operational auditing -- Appendix: ACL installation and instructions -- Index. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Auditing. |
| Source of heading or term |
Accounting |
| General subdivision |
School of Business and Education |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Elder, Randal J. |
|
|---|
| Personal name |
Beasley, Mark S. |
|
|---|
| Personal name |
Arens, Alvin A. |
| Title of a work |
Auditing, an integrated approach. |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
|---|
| a |
7 |
| b |
cbc |
| c |
orignew |
| d |
1 |
| e |
ecip |
| f |
20 |
| g |
y-gencatlg |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Koha item type |
Long Loan Book |
