Auditing and assurance services / (Registro nro. 297798)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03388cam a2200373 i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 18734281 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20220317185932.0 |
| 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 | 9780134067360 |
| International Standard Book Number | 0134065824 |
| 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 | .A69 2017 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657/.45 |
| 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, Former PricewaterhouseCoopers, Emeritus Professor, Michigan State University, Randal J. Elder, Syracuse University, Professor, Mark S. Beasley, North Carolina State University, Deloitte Professor of Enterprise Risk Management, Chris E. Hogan, Michigan State University, Professor. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | Sixteenth Edition. |
| 264 #1 - | |
| 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 | ♭2014 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xxiv, 856 pages ; |
| Dimensions | 29 cm |
| 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. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Comprehensive and up-to-date, including discussion of new standards, codes, and concepts, Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach to auditing that details the process from start to finish. Based on the author’s belief that the fundamental concepts of auditing center on the nature and amount of evidence that auditors should gather in specific engagements, this edition’s primary objective is to illustrate auditing concepts using practical examples and real-world settings. The 16th Edition remains up-to-date with examples of key real-world audit decisions and an emphasis on audit planning, risk assessment processes, and collecting and evaluating evidence in response to risks. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Auditing. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Elder, Randal J. |
| Relator term | author |
| Personal name | Beasley, Mark S. |
| Relator term | author |
| Personal name | Arens, Alvin A. |
| Title of a work | Auditing, an integrated approach. |
| Relator term | author |
| 942 ## - | |
| Source of classification or shelving scheme | Library of Congress Classification |
| Koha item type | Libro mb |
| 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 | Copy number | Cost, replacement price | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Library of Congress Classification | Biblioteca de Mayagüez | Biblioteca de Mayagüez | Colección General mb | 24/02/2022 | 40 | 361.75 | HF5667 .A69 2017 | 50000003281432 | 24/02/2022 | c. 1 | 361.75 | 24/02/2022 | Libro |