| 000 -LEADER |
| fixed length control field |
01375nam a2200277 4500 |
| 001 - CONTROL NUMBER |
| control field |
22810 |
| 003 - CONTROL NUMBER IDENTIFIER |
| control field |
BD-DhUAP |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
| control field |
20250813155213.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
| fixed length control field |
250813b2024 nyua|||| |||| 001 0aeng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
| International Standard Book Number |
101292448989 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
| International Standard Book Number |
139781292448985 |
| 040 ## - CATALOGING SOURCE |
| Original cataloging agency |
BD-DhUAP |
| Transcribing agency |
BD-DhUAP |
| Modifying agency |
BD-DhUAP |
| Language of cataloging |
Eng |
| Description conventions |
BD-DhUAP |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
| Classification number |
657.45 ARE |
| Edition number |
23 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
| Personal name |
Arens, Alvin A. |
| 245 10 - TITLE STATEMENT |
| Title |
Auditing and assurance services : |
| Remainder of title |
an applied approach / |
| Statement of responsibility, etc. |
Alvin A Arens ... [et al.]. |
| 250 ## - EDITION STATEMENT |
| Edition statement |
18th ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
| Place of publication, distribution, etc. |
New York, NY : |
| Name of publisher, distributor, etc. |
Pearson, |
| Date of publication, distribution, etc. |
c2024. |
| 300 ## - PHYSICAL DESCRIPTION |
| Extent |
922 pages : |
| Dimensions |
illustrations ; |
| Other physical details |
29 cm |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
| Bibliography, etc. note |
Includes index. |
| 505 0# - FORMATTED CONTENTS NOTE |
| Formatted contents note |
What is auditing? -- The audit planning process : understanding the risk of material misstatement -- Internal controls -- Auditing the revenue business process -- Audit evidence and the auditor's responsibility for fraud detection -- Auditing the acquisition and expenditure business process -- Auditing the inventory business process -- Audit sampling : tests of internal controls -- Audit sampling : substantive tests of details -- Cash and investment business processes -- Long-term debt and owner's equity business process -- Completing the audit -- Audit reports -- The auditing profession. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
| Topical term or geographic name entry element |
Auditing. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
| Personal name |
Bandal J.Elder. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
| Personal name |
Mark S.Beasley. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
| Personal name |
Chris E Hogan. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
| Source of classification or shelving scheme |
|
| Koha item type |
Book |