MARC details
| 000 -LEADER |
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| fixed length control field |
02778nam a2200253Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
NULRC |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20250520103002.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
250520s9999 xx 000 0 und d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9789814846158 |
| 040 ## - CATALOGING SOURCE |
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| Transcribing agency |
NULRC |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HF 5567 .J64 2019 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Johnstone, Karla M. |
| Relator term |
author |
| 245 #0 - TITLE STATEMENT |
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| Title |
Auditing : |
| Remainder of title |
a risk based-approach of conducting a quality audit / |
| Statement of responsibility, etc. |
Karla M. Johnstone, Audrey Gramling and Larry E. Rittenberg |
| 250 ## - EDITION STATEMENT |
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| Edition statement |
Tenth Edition | PHILIPPINE EDITION |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
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| Place of publication, distribution, etc. |
New Zealand, Australia : |
| Name of publisher, distributor, etc. |
Cengage Learning Asia Pte Ltd, |
| Date of publication, distribution, etc. |
c2019 |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
xxxiv, 919 pages ; |
| Dimensions |
26 cm. |
| 365 ## - TRADE PRICE |
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| Price amount |
PHP850 |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
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| Bibliography, etc. note |
Includes index. |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Preface -- About the Authors -- CHAPTER 1. Auditing: Integral to the Economy -- 2. The Risk of Fraud and Mechanisms to Address Fraud: Regulation, Corporate Governance and Audit Quality -- 3. Internal Control over Financial Reporting: Management's Responsibilities and Importance to the External Auditors -- 4. Professional Liability and the Need for Quality Auditor Judgments and Ethical Decisions -- 5. Professional Auditing Standards and the Audit Opinion Formulation Process -- 6. A Framework for Audit Evidence -- 7. Planning the Audit: Identifying and Responding to the Risks of Material Misstatement -- 8. Specialized Audit Tools: Sampling and Generalized Audit Software 9. Auditing the Revenue Cycle -- 10. Auditing Cash and Marketable Securities -- 11. Auditing Inventory, Goods and Services, and Accounts Payable: The Acquisition and Payment Cycle -- 12. Auditing Long-lived Assets: Acquisition, Use, Impairment and Disposal -- 12. Auditing Debt Obligations and Stockholders' Equity Transactions -- 13. Activities Required in Completing a Quality Audit -- 15. Audit Reports on Financial Statements -- 16. Advanced Topics Concerning Complex Auditing Judgments -- 17. Other Services Provided by Audit Firms -- ACL Appendix -- Case. |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc. |
As today's auditing environment continues to change in dramatic ways, those entering the profession must be prepared to handle a high standard of responsibility. You can prepare with the help of AUDITING: RISK-BASED APPROACH TO CONDUCTING QUALITY AUDITS, 10E. AUDITING reflects the latest clarified auditing standards and the newest PCAOB standards, while discussing the COSO's Internal Control-Integrated Framework and the AICPA's recently issued new audit sampling guidance. You'll find the most recent professional developments with a new integrated emphasis on the latest fraud risks and ethical challenges throughout the book. New end-of-chapter problems as well as new cases provide valuable hands-on experience. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
AUDITING |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Gramling, Audrey ;Rittenberg, Larry E. |
| Relator term |
co-author;co-author |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Books |
