Auditing and assurance services : (Record no. 12057)

MARC details
000 -LEADER
fixed length control field 02424nam a2200241Ia 4500
003 - CONTROL NUMBER IDENTIFIER
control field NULRC
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20250520100716.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 250520s9999 xx 000 0 und d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9789814628525
040 ## - CATALOGING SOURCE
Transcribing agency NULRC
050 ## - LIBRARY OF CONGRESS CALL NUMBER
Classification number HF 5667 .A74 2015
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Arens, Alvin A.
Relator term author
245 #0 - TITLE STATEMENT
Title Auditing and assurance services :
Remainder of title an integrated approach /
Statement of responsibility, etc. Alvin A. Arens, Randal J. Elder and Mark S. Beasley
250 ## - EDITION STATEMENT
Edition statement Fifteenth Edition / Global Edition
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Boston, Massachusetts :
Name of publisher, distributor, etc. Pearson,
Date of publication, distribution, etc. c2015
300 ## - PHYSICAL DESCRIPTION
Extent 862 pages :
Other physical details illustrations ;
Dimensions 27 cm.
365 ## - TRADE PRICE
Price amount PHP1098
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc. note Includes index.
505 ## - FORMATTED CONTENTS NOTE
Formatted contents note PART I. THE AUDITING PROFESSION -- 1. The Demand for Audit and Other Assurance Services -- 2. The CPA Profession -- 3. Audit reports -- 4. Professional Ethics -- 5. Legal Liability -- PART II. THE AUDIT PROCESS -- 6. Audit Responsibilities and Objectives -- 7. Audit Evidence -- 8. Audit Planning and Analytical Procedures -- 9. Materiality and Risk -- 10. Internal Control, Control Risk, and Section 404 Audits -- 11. Fraud Auditing -- 12. The Impact of Information Technology on the Audit Process -- 13. Overall Audit Strategy and Audit Program -- PART III. APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE -- 14. Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions -- 15. Audit Sampling for Tests of Controls and Substantive Tests of Transactions -- 16. Completing the Tests in the Sales and Collection Cycle: Accounts Receivable-- 17. Audit Sampling for Tests of details of Balances -- PART IV. APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES -- 18. Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable -- 19. Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts -- 20. Audit of the Payroll and Personnel Cycle -- 21. Audit of the Inventory and Warehousing Cycle -- 22. Audit of the Capital Acquisition and Repayment -- 23. Audit of Cash and Financial Instruments -- PART V. COMPLETING THE AUDIT -- 24. Completing the Audit -- PART VI. OTHER ASSURANCE AND NONASSURANCE SERVICES -- 25. Other Assurance Services -- 26. Internal and Governmental Financial Auditing and Operations Auditing
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element AUDITING
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Elder, Randal J.;Beasley, Mark S.
Relator term co-author;co-author
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Library of Congress Classification
Koha item type Books
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Collection 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 Price effective from Koha item type
    Library of Congress Classification     Gen. Ed. - CBA LRC - Annex II National University - Manila General Circulation 07/27/2015 Purchased - C&E 1098.00   GC HF 5667 .A74 2015 NULIB000009816 05/20/2025 c.1 05/20/2025 Books