Auditing and assurance services / (Record no. 44059)
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000 -LEADER | |
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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 |
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 |