MARC details
| 000 -LEADER |
| fixed length control field |
02967nam a22003738i 4500 |
| 001 - CONTROL NUMBER |
| control field |
43812 |
| 003 - CONTROL NUMBER IDENTIFIER |
| control field |
BD-DhAAL |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
| control field |
20241129164215.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
| fixed length control field |
220909t2024 enka | 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
| LC control number |
2022043870 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
| International Standard Book Number |
9781292448985 |
|
| International Standard Book Number |
1292448989 |
| 040 ## - CATALOGING SOURCE |
| Original cataloging agency |
DLC |
| Language of cataloging |
eng |
| Transcribing agency |
DLC |
| Description conventions |
rda |
| Modifying agency |
BD-DhAAL |
| 042 ## - AUTHENTICATION CODE |
| Authentication code |
pcc |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
| Classification number |
HF5667 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
| Classification number |
657.45 |
| Edition number |
23 |
| 245 10 - TITLE STATEMENT |
| Title |
Auditing and assurances services : |
| Remainder of title |
an integrated approach / |
| Statement of responsibility, etc |
Alvin A. Arens ... [et al.]. |
| 250 ## - EDITION STATEMENT |
| Edition statement |
Eighteenth edition. Global edition. |
| 264 #1 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT.REV) |
| Place of publication, distribution, etc |
Harlow, Essex : |
| Name of publisher, distributor, etc. |
Pearson, |
| Date of publication, distribution,etc |
2024. |
| 300 ## - PHYSICAL DESCRIPTION |
| Extent |
922 pages : |
| Other physical details |
illustrations (color) ; |
| Dimensions |
28 cm |
| 500 ## - GENERAL NOTE |
| General note |
Includes index. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
| Bibliography, etc |
<br/> |
| 505 ## - FORMATTED CONTENTS NOTE |
| Formatted contents note |
The Demand for Audit and Other Assurance Services<br/>The CPA Profession<br/>Audit Reports<br/>Professional Ethics<br/>Legal Liability<br/>Audit Responsibilities and Objectives<br/>Audit Evidence<br/>Audit Planning and Materiality<br/>Assessing the Risk of Material Misstatement<br/>Assessing and Responding to Fraud Risks<br/>Internal Control and Coso Framework<br/>Assessing Control Risk and Reporting on Internal Controls<br/>Overall Audit Strategy and Audit Program – Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions<br/>Audit Sampling for Tests of Controls and Substantive Tests of Transactions<br/>Completing the Tests in the Sales and Collection Cycle: Accounts Receivable<br/>Audit Sampling for Tests of Details of BalancesAudit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable<br/>Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts<br/>Audit of the Payroll and Personnel Cycle<br/>Audit of the Inventory and Warehousing Cycle<br/>Audit of the Capital Acquisition and Repayment Cycle<br/>Audit of Cash and Financial Instruments<br/>Completing the Audit<br/>Other Assurance Services<br/>Internal and Governmental Financial Auditing and Operational Auditing |
| 520 ## - SUMMARY, ETC. |
| Summary, etc |
"Auditing and Assurance Services examines the process of conducting an audit from start to finish. The text's primary objective is to illustrate auditing concepts using practical examples and real-world settings. Using key real audit decisions as their foundation, students will be able to successfully conduct an audit according to a financial reporting framework"-- |
| 526 ## - STUDY PROGRAM INFORMATION NOTE |
| Program name |
BBS |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
| Topical term or geographic name as entry element |
Auditing. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
| Personal name |
Arens, Alvin A., |
| 9 (RLIN) |
57202 |
|
| Personal name |
Elder, Randal J. |
| 9 (RLIN) |
57203 |
|
| Personal name |
Beasley, Mark S. |
| 9 (RLIN) |
57204 |
|
| Personal name |
Hogan, Chris E. |
| 9 (RLIN) |
57205 |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
| Display text |
Print version: |
| Main entry heading |
Arens, Alvin A. |
| Title |
Auditing and assurances services |
| Edition |
Eighteenth edition. |
| Place, publisher, and date of publication |
Hoboken, NJ : Pearson, [2023] |
| International Standard Book Number |
9780137879199 |
| Record control number |
(DLC) 2022043869 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Item type |
Book |