Auditing and Assurance Services : an Integrated Approach (Record no. 41338)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02271nam a2200229Ia 4500 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 9780273754947 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 0273754947 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 9780132620543 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 0132620545 |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657.45 |
| Item number | ARE |
| 100 ## - MAIN ENTRY--AUTHOR NAME | |
| Personal name | Arens, Alvin A. |
| 245 ## - TITLE STATEMENT | |
| Title | Auditing and Assurance Services : an Integrated Approach |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 14th edition |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication | Harlow : |
| Name of publisher | Pearson Education, |
| Year of publication | ©2012. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | 870 pages : |
| Other physical details | illustrations ; 28 cm |
| Accompanying material | CD-ROM (4.75 in.) |
| 500 ## - GENERAL NOTE | |
| General note | Includes index |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Arens: Auditing and Assurance Services Part 1: The Profession of Auditing 1 The Assurance Services Market 2 The Audit Standards' Setting Process 3 Audit Reports 4 Legal Liability Considerations for Auditors 5 Ethics and the Audit Profession Part 2: The Process of Auditing 6 Audit Responsibilities and Objectives 7 Nature and Type of Audit Evidence 8 Audit Planning 9 Considering Materiality and Audit Risk 10 Considering Internal Control 11 Considering the Risk of Fraud 12 Implications of Information Technology for the Audit Process 13 Developing the Overall Audit Plan and Audit Program Part 3: 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 4: Application of the Audit Process to Other Cycles 18Audit 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 Inventory and Warehousing Cycle 21 Audit of the Payroll and Personnel Cycle 22 Audit of the Capital Acquisition and Repayment Cycle 23 Audit of Cash and Financial Instruments Part 5: Completing the Audit 24 Audit Completion Part 6: Professional Responsibilities and Other Services 25 Other Assurance Services 26 Internal and Governmental Financial Auditing and Operational Auditing |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Auditing. |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Beasley, Mark S. |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Elder, Randal J. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Lending Books |
| Collection code | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Cost, normal purchase price | Full call number | Accession Number | Koha item type |
|---|---|---|---|---|---|---|---|---|---|
| Reference | Main Library | Main Library | Reference | 23/07/2013 | Purshased | 10900.00 | 657.45 ARE | 013370 | Reference Books |