MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02464nam a2200325 i 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20231124093516.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
220701s2021 nyua 001 0 eng |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781260570519 |
| 040 ## - CATALOGING SOURCE |
|---|
| Transcribing agency |
CSPC |
| 050 0# - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5667 |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
657.45 |
| Item number |
L939a |
| Edition number |
23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Louwers, Timothy J., |
| Relator term |
author. |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Auditing & assurance services / |
| Statement of responsibility, etc. |
Timothy J. Louwers [and 4 others]. |
| 246 3# - VARYING FORM OF TITLE |
|---|
| Title proper/short title |
Auditing and assurance services |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
New York : |
| Name of producer, publisher, distributor, manufacturer |
McGraw-Hill Education, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2021. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xxxiii, 952 pages : |
| Other physical details |
illustrations ; |
| Dimensions |
29 cm. |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type term |
volume |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Includes index. |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Auditing and assurance services -- Professional standards -- Engagement planning and audit evidence -- The audit risk model and inherent risk assessments -- Risk assessments: internal control evaluation -- Employee fraud and the audit of cash -- Revenue and collection cycle -- Acquisition and expenditure cycle -- The production cycle and auditing inventory -- Finance and investment cycle -- Completing the audit -- Reports on auditing financial statements. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
As auditors, we are trained to investigate beyond appearances to determine the underlying facts―in other words, to look beneath the surface. From the Enron and WorldCom scandals of the early 2000s to the financial crisis of 2007–2008 to present-day issues and challenges related to significant estimation uncertainty, understanding the auditor’s responsibility related to fraud, maintaining a clear perspective, probing for details, and understanding the big picture are indispensable to effective auditing. With the availability of greater levels of qualitative and quantitative information (“big data”), the need for technical skills and challenges facing today’s auditor is greater than ever. The author team of Louwers, Blay, Sinason, Strawser, and Thibodeau has dedicated years of experience in the auditing field to this new edition of Auditing & Assurance Services, supplying the necessary investigative tools for future auditors. |
| 650 10 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Auditing. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Bagley, Penelope L., |
| Relator term |
author. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Blay, Allen D., |
| Relator term |
author. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Strawser, Jerry R., |
| Relator term |
author. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Thibodeau, Jay C., |
| Relator term |
author. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
Books |
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Classification part |
657.45 L939a |
| Call number prefix |
CIR |
| Call number suffix |
2021 |
| Suppress in OPAC |
No |
