Auditing and assurance services/ (Record no. 2022)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 02026nam a22002177a 4500 |
| 001 - CONTROL NUMBER | |
| control field | 2810 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20191029084920.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 161108b xxu||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 981 243 426 7 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | UM Bansalan College LIC |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | BCir. 657.45 |
| Item number | R358a 2003 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| 9 (RLIN) | 2885 |
| Personal name | Ricchiute, David N. |
| 245 ## - TITLE STATEMENT | |
| Title | Auditing and assurance services/ |
| Statement of responsibility, etc. | by David N. Ricchiute |
| 250 ## - EDITION STATEMENT | |
| Edition statement | --Seventh edition. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | --Australia: |
| Name of publisher, distributor, etc. | South-Western Thomson Learning, |
| Date of publication, distribution, etc. | c2003. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xxv, 813p.: |
| Dimensions | 24cm. |
| 500 ## - GENERAL NOTE | |
| General note | Includes glossary and index |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | chapter 1. an introduction to assurance service --2. standards, materiality, and risk --3. reports --4. evidence --5. the audit and assurance service process --6. internal control and information technology --7. sampling in test of controls --8. sampling in substantive tests --9. tests of controls in the revenue/receipt cycle: sales and cash receipts transactions --10. substantive test in the revenue/receipt cycle: sales, receivables, cash and management discretion in revenue recognition --11. tests of controls in the expenditure/disbursement cycle: purchases and cash disbursements transactions --12. substantive tests in the expenditure/disbursement cycle: payables, prepaid, accrued liabilities and management discretion in accounting for environmental liabilities --13. test of controls and substantive test of personnel and payroll, and management discretion in accounting for postretirement health care --14. tests of controls and substantive tests in the conversion cycle: inventory, fixed assets, and management discretion in accounting for impaired assets --15. tests of controls and substantive tests in financing cycle: investments, debt, equity, and management discretion in accounting for financial instruments --16. completing an engagement --17. assurance and attestation services --18. compliance and internal auditing --19. professional ethics --20. legal liability. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Bansalan Circulation1 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Current library | Date acquired | Inventory number | Total Checkouts | Full call number | Barcode | Date last seen | Copy number | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | UM Bansalan College LIC | 11/08/2016 | 2810 | BCir. 657.45 R358a 2003 | 2810 | 06/24/2021 | c.1 | 11/08/2016 | Bansalan Circulation1 | |||||
| Dewey Decimal Classification | UM Bansalan College LIC | 11/08/2016 | 2811 | BCir. 657.45 R358a 2003 | 2811 | 06/24/2021 | c.2 | 11/08/2016 | Bansalan Circulation1 | |||||
| Dewey Decimal Classification | UM Bansalan College LIC | 11/08/2016 | 3983 | BCir. 657.45 R358a 2003 | 3983 | 06/24/2021 | c.3 | 11/08/2016 | Bansalan Circulation1 |