Principles of auditing / (Record no. 8224)

MARC details
000 -LEADER
fixed length control field 02208nam a2200241Ia 4500
003 - CONTROL NUMBER IDENTIFIER
control field NULRC
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20250520100553.0
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 9780256014235
040 ## - CATALOGING SOURCE
Transcribing agency NULRC
050 ## - LIBRARY OF CONGRESS CALL NUMBER
Classification number HF 5667 .M45 1973
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Meigs, Walter B.
Relator term author
245 #0 - TITLE STATEMENT
Title Principles of auditing /
Statement of responsibility, etc. Walter B. Meigs, E. John Larsen, and Robert F. Meigs
250 ## - EDITION STATEMENT
Edition statement Fifth Edition
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Homewood, Illinois :
Name of publisher, distributor, etc. R.D. Irwin, Inc.,
Date of publication, distribution, etc. c1973
300 ## - PHYSICAL DESCRIPTION
Extent xviii, 777 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 Role of the Auditor in the American Economy -- 2. Professional Ethics -- 3. Legal Liability of Auditors -- 4. The Public Accounting Profession; Planning the Audit -- 5. Internal Control -- 6. The Audit of Electronic Data Processing Systems -- 7. Evidence - What Kind and How Much? -- 8. Statistical Planning -- 9. Audit Working Papers -- 10. Beginning the Audit: Examination of General Records -- 11. Cash -- 12. Securities and Other Investments, and Investment Revenue --13. Accounts and Note Receivables; and Sale Transactions -- 14. Inventories and Cost Sales -- 15. Property, Plant, and Equipment: Depreciation and Depletion -- 16. Prepaid Expenses, Deferred Charges, and Intangible Assets -- 17. Accounts Payable and other Liabilities -- 18. Interest-bearing Debt and Interest Expense: Contingent Liabilities and Commitments -- 19. Owners' Equity -- 20. Further Verification of Revenue and Expenses -- 21. Financial Statements and Audit Reports.
520 ## - SUMMARY, ETC.
Summary, etc. This FIFTH EDITION of Principles of Auditing reflects the dramatic changes currently taking place in the profession of public accounting. In the four years since publication of the preceding edition, the wave of litigation naming CPA firms as defendants has continued to grow. Many of these new court cases have shed additional light on the CPA's responsibility to clients and to third parties. Chapter 3 is a new chapter, devoted entirely to the legal liability of auditors, and contains summaries of major court cases involving CPAs.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element AUDITING
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Larsen, E. John ;Meigs, Robert F.
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 Total checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Library of Congress Classification     Accountancy LRC - Annex National University - Manila Relegation Room 11/19/2012 Reaccessioned   GC HF 5667 .M45 1973 NULIB000005983 05/20/2025 c.1 05/20/2025 Books