000			02026nam a22002177a 4500
999			_c2022 _d2022
001			2810
003			OSt
005			20191029084920.0
008			161108b xxu||||| |||| 00| 0 eng d
020			_a981 243 426 7
040			_cUM Bansalan College LIC
082			_aBCir. 657.45 _bR358a 2003
100			_92885 _aRicchiute, David N.
245			_aAuditing and assurance services/ _cby David N. Ricchiute
250			_a--Seventh edition.
260			_a--Australia: _bSouth-Western Thomson Learning, _cc2003.
300			_axxv, 813p.: _c24cm.
500			_aIncludes glossary and index
505			_achapter 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			_2ddc _cBC