Auditing and assurance services / (Record no. 44059)

MARC details
000 -LEADER
fixed length control field 01923cam a2200229 i 4500
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 9781292147871
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 1292147873
082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 657.45
Item number AUD
100 1# - MAIN ENTRY--AUTHOR NAME
Personal name Arens, Alvin A.
245 10 - TITLE STATEMENT
Title Auditing and assurance services /
250 ## - EDITION STATEMENT
Edition statement Sixteenth Edition.
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication Boston :
Name of publisher Pearson,
Year of publication [2017]
300 ## - PHYSICAL DESCRIPTION
Number of Pages xxiv, 896 pages ;
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 Auditing.
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Elder, Randal J.
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Beasley, Mark S.
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Arens, Alvin A.
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Hogan. Chris E.
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Reference Books
Holdings
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 Reference 20/12/2016 Purchased 11950.00 657.45 AUD 015338 Reference Books
Reference Main Library Main Library Stacks 08/11/2021 Purchase 6425.00 657.45 AUD 016113 Lending Books

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