Spicer's Practical Auditing (Record no. 20581)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01529nam a2200229Ia 4500 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 9780406123008 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 0406123004 |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657.45 |
| Item number | SPI |
| 245 ## - TITLE STATEMENT | |
| Title | Spicer's Practical Auditing |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 18th edition |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Name of publisher | London: |
| Place of publication | Butterworths, |
| Year of publication | 1990 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | xvi, 343 p. |
| 500 ## - GENERAL NOTE | |
| General note | Includes index |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Part 1 Auditing in perspective: what is an audit; why audit - the auditing environment; auditor behaviour - independence and ethics; liability and the duty of care; collecting audit evidence; reporting an audit opinion; planning and audit objectives; understanding the client's business; audit risk and materiality; inherent and internal control risk; other influences on audit planning; developing an audit strategy and audit programme; work scheduling and staffing the audit; tests of controls; substantive tests; audit sampling; auditing accounting estimates; computer-assisted audit techniques; execution and control; completion reviews; audit clearance procedures; management letters; going concern; consolidated financial statements; the new audit; suggested procedures for specific account balances. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | This new edition is an up-to-date document of practice in a major firm and a practical guide to current accounting and auditing standards, their general principles and specific applications. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Auditing ; |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Spicer, Ernest Evan |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Oppenheim |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Mascarenhas, Amyas ; |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Turley, Stuart ; |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Lending Books |
| Collection code | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Cost, normal purchase price | Full call number | Accession Number | Koha item type |
|---|---|---|---|---|---|---|---|---|---|
| Reference | Main Library | Main Library | Stacks | 04/04/1994 | Purchased | 1525.50 | 657.45 SPI | 002145 | Lending Books |
| Main Library | Main Library | Reference | 04/04/1994 | Purchased | 1525.50 | 657.45 SPI | 002146 | Lending Books |