Auditing & assurance services / (Registro nro. 281934)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03189cam a2200337 i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 19378938 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190709114701.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 161118s2018 nyu 000 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
| LC control number | 2016042220 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781259573286 (alk. paper) |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DLC |
| Language of cataloging | eng |
| Transcribing agency | DLC |
| Description conventions | rda |
| Modifying agency | DLC |
| 042 ## - | |
| Authentication code | pcc |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF5667 |
| Item number | .A815 2018 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657/.45 |
| Edition number | 23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Louwers, Timothy J., |
| Relator term | author. |
| 245 10 - TITLE STATEMENT | |
| Title | Auditing & assurance services / |
| Statement of responsibility, etc. | Timothy J. Louwers, James Madison University, David H. Sinason, Northern Illinois University, Jerry R. Strawser, Texas A&M University, Jay C. Thibodeau, Bentley College, Allen D. Blay. |
| 246 3# - VARYING FORM OF TITLE | |
| Title proper/short title | Auditing and assurance services |
| 250 ## - EDITION STATEMENT | |
| Edition statement | Seventh edition. |
| 264 #1 - | |
| Place of production, publication, distribution, manufacture | New York, NY : |
| Name of producer, publisher, distributor, manufacturer | McGraw-Hill Education, |
| Date of production, publication, distribution, manufacture, or copyright notice | [2018] |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xxxii, 918 pages ; |
| Dimensions | 28 cm |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | unmediated |
| Media type code | n |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | volume |
| Carrier type code | nc |
| Source | rdacarrier |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Includes bibliographical references and indexes. |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Part One. The Contemporary Auditing Environment -- Chapter 1. Auditing and Assurance Services -- Chapter 2. Professional Standards -- Part Two. The Financial Statement Audit -- Chapter 3. Engagement Planning -- Chapter 4. Management Fraud and Audit Risk -- Chapter 5. Risk Assessment: Internal Control Evaluation -- Chapter 6. Employee Fraud and the Audit of Cash -- Chapter 7. Revenue and Collection Cycle -- Chapter 8. Acquisition and Expenditure Cycle -- Chapter 9. Production Cycle -- Chapter 10. Finance and Investment Cycle -- Chapter 11. Completing the Audit -- Chapter 12. Reports on Audited Financial Statements --Part Three. Stand-Alone Modules -- Module A. Other Public Accounting Services -- Module B. Professional Ethics -- Module C. Legal Liability -- Module D. Internal Audits, Governmental Audits, and Fraud Examinations -- Module E. Overview of Sampling -- <br/>Module F. Attributes Sampling -- Module G. Variables Sampling -- Module H. Auditing and Information Technology --<br/>Cases -- Index. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | As auditors, we are trained to investigate beyond appearances to determine the underlying facts―in other words, to look beneath the surface. From the Enron and WorldCom scandals of the early 2000s to the financial crisis of 2007–2008 to present-day issues and challenges related to significant estimation uncertainty, understanding the auditor’s responsibility related to fraud, maintaining a clear perspective, probing for details, and understanding the big picture are indispensable to effective auditing. With the availability of greater levels of qualitative and quantitative information (“big data”), the need for technical skills and challenges facing today’s auditor is greater than ever. The author team of Louwers, Blay, Sinason, Strawser, and Thibodeau has dedicated years of experience in the auditing field to this new edition of Auditing & Assurance Services, supplying the necessary investigative tools for future auditors. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Auditing. |
| 942 ## - | |
| Source of classification or shelving scheme | Library of Congress Classification |
| Koha item type | Libro |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Cost, normal purchase price | Total Checkouts | Full call number | Barcode | Date last seen | Date last checked out | Copy number | Cost, replacement price | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Library of Congress Classification | Biblioteca de Mayagüez | Biblioteca de Mayagüez | Colección General mb | 03/07/2019 | 111 | 135.99 | 1 | HF5667 .A815 2018 | 50000003275590 | 11/05/2021 | 22/02/2021 | c. 1 | 135.99 | 03/07/2019 | Libro |