Auditing concepts and methods : (Record no. 3269)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01826nam a2200241Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | NULRC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250520094818.0 |
| 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 | 70706107 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | NULRC |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HG 5667 .C37 1987 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Carmichael, D. R. |
| Relator term | author |
| 245 #0 - TITLE STATEMENT | |
| Title | Auditing concepts and methods : |
| Remainder of title | a guide to current auditing theory and practice / |
| Statement of responsibility, etc. | D. R. Carmichael and John J. Willingham |
| 250 ## - EDITION STATEMENT | |
| Edition statement | FOURTH EDITION |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | New York : |
| Name of publisher, distributor, etc. | McGraw Hill Education, |
| Date of publication, distribution, etc. | c1987 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xiii, 569 pages : |
| Other physical details | illustrations ; |
| Dimensions | 24 cm. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Includes index. |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 1. The Audit Function--An Overview -- 2. The Environment of Auditing -- 3.The Elements of Auditing -- 4. Understanding the Client and General Planning -- 5. Understanding the Accounting System and Related Controls -- 6. Planning Tests of Details of Transactions and Balances -- 7. Audit Sampling -- 8. The Effect of Computers on the Audit -- 9. Tests of Transaction Classes and Related Balances -- 10. Direct Tests of Balances -- 11. Completion of the Audit -- 12. The Auditor's Report -- 13. Unaudited Financial Statements and Specialized Reporting -- 14. Operational Auditing. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The fourth edition of Auditing Concepts and Methods is changed significantly from past editions. The underlying premise of the book remains the same: An understanding of concepts makes the methods of audit practice more meaningful and provides a foundation for continuing study. However, this edition is influenced dramatically by a companion premise: An explanation of how concepts are implemented in auditing practices, policies, and procedures is essential to achieve an understanding of auditing concepts. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | AUDITING -- CONCEPTS |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Willingham, John J. |
| Relator term | co-author |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Library of Congress Classification |
| Koha item type | Books |
| 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 | Total checkouts | Full call number | Barcode | Date last seen | Copy number | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Library of Congress Classification | Financial Management | LRC - Annex | National University - Manila | Relegation Room | 04/18/2011 | Donation - BDO Foundation | GC HG 5667 .C37 1987 | NULIB000001028 | 05/20/2025 | c.1 | 05/20/2025 | Books |