000 -LEADER |
fixed length control field |
02444cam a2200337 a 4500 |
001 - CONTROL NUMBER |
control field |
4561214 |
003 - CONTROL NUMBER IDENTIFIER |
control field |
APU |
005 - DATE AND TIME OF LATEST TRANSACTION |
control field |
20151224051503.0 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
fixed length control field |
090225s2010 xnaa 001 0 eng d |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
International Standard Book Number |
9781442508224 (pbk.) |
035 ## - SYSTEM CONTROL NUMBER |
System control number |
(OCoLC)312682959 |
040 ## - CATALOGING SOURCE |
Original cataloging agency |
ANL |
Language of cataloging |
eng |
Modifying agency |
SM |
Transcribing agency |
APU |
042 ## - AUTHENTICATION CODE |
Authentication code |
anuc |
043 ## - GEOGRAPHIC AREA CODE |
Geographic area code |
u-at--- |
050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
Classification number |
HF5667 |
Item number |
.E87 2010 |
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
Classification number |
657.450994 |
Edition number |
22 |
Item number |
ESS 2010 |
245 00 - TITLE STATEMENT |
Title |
Essentials of auditing, assurance services and ethics in Australia : |
Remainder of title |
an integrated approach / |
Statement of responsibility, etc |
[Alvin A.] Arens ... [et al.]. |
250 ## - EDITION STATEMENT |
Edition statement |
1st ed. |
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
Place of publication, distribution, etc |
Frenchs Forest, N.S.W. : |
Name of publisher, distributor, etc |
Pearson Australia, |
Date of publication, distribution, etc |
2010. |
300 ## - PHYSICAL DESCRIPTION |
Extent |
xvii, 612 p. : |
Other physical details |
ill. ; |
Dimensions |
26 cm. + |
Accompanying material |
1 CD-ROM (4 3/4 in.) |
500 ## - GENERAL NOTE |
General note |
CD-ROM titled : Computer assisted auditing using ACL / software by ACL (ACL desktop version 9 (edu) software); additional material by Peter Best. |
500 ## - GENERAL NOTE |
General note |
"Authorised adaptation from the United States edition entitled : Auditing and assurance services, 12th edition, ...by Arens ... c2008" --verso t.p. |
500 ## - GENERAL NOTE |
General note |
"First adaptation edition published by Pearson Australia, copyright 2010" --verso t.p. |
500 ## - GENERAL NOTE |
General note |
Includes index. |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
PART I: The Auditing Profession -- 1. Demand for audit and assurance services -- 2. Audit reports -- 3. Audit regulation and quality -- PART II: The Audit Process -- 4. Audit responsibilities and objectives -- 5. Audit evidence -- 6. Audit planning and documentation -- 7. Materiality and risk -- 8. Internal control and control risk -- 9. Fraud auditing -- 10. The impact of information technology on the audit process -- 11. Overall audit plan and audit program -- 12. Audit and tests of controls in the sales and collection cycle -- 13. Audit sampling -- PART III: Application of the Audit Process to the Sales and Collection Cycles -- 14. Audit of transaction cycles and financial balance statements -- 15. Completing the audit -- PART IV: Other Assurance and Nonassurance services -- 16.Other assurance engagements and environments. |
520 ## - SUMMARY, ETC. |
Summary, etc |
This book is a concise introduction to auditing for students who have not had significant experience in the field. It is also appropriate for introductory professional development courses for public accounting firms. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name as entry element |
Auditing |
Geographic subdivision |
Australia. |
9 (RLIN) |
4994 |
700 1# - ADDED ENTRY--PERSONAL NAME |
Personal name |
Arens, Alvin A. |
9 (RLIN) |
4898 |
700 1# - ADDED ENTRY--PERSONAL NAME |
Personal name |
Arens, Alvin A. |
Title of a work |
Auditing and assurance services. |
Version |
12th ed. |
9 (RLIN) |
4995 |
942 ## - ADDED ENTRY ELEMENTS (KOHA) |
Source of classification or shelving scheme |
|
Koha item type |
Book |
Koha issues (borrowed), all copies |
4 |