000			01375nam a2200277 4500
999			_c8677 _d8677
001			22810
003			BD-DhUAP
005			20250813155213.0
008			250813b2024 nyua|||| |||| 001 0aeng d
020			_a101292448989
020			_a139781292448985
040			_aBD-DhUAP _cBD-DhUAP _dBD-DhUAP _bEng _eBD-DhUAP
082	0	0	_a657.45 ARE _223
100			_aArens, Alvin A.
245	1	0	_aAuditing and assurance services : _ban applied approach / _cAlvin A Arens ... [et al.].
250			_a18th ed.
260			_aNew York, NY : _bPearson, _cc2024.
300			_a922 pages : _cillustrations ; _b29 cm
504			_aIncludes index.
505	0		_aWhat 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	_aAuditing.
700			_aBandal J.Elder.
700			_aMark S.Beasley.
700			_aChris E Hogan.
942			_2ddc _cBK