Entry Topical Term

Number of records used in: 1

001 - CONTROL NUMBER

• control field: 32812

003 - CONTROL NUMBER IDENTIFIER

• control field: APU

005 - DATE AND TIME OF LATEST TRANSACTION

• control field: 20150408094754.0

008 - FIXED-LENGTH DATA ELEMENTS

• fixed length control field: 150408|| aca||aabn | a|a d

040 ## - CATALOGING SOURCE

• Original cataloging agency: APU
• Transcribing agency: APU

150 ## - HEADING--TOPICAL TERM

• Topical term or geographic name as entry element: Negative assurance (Accounting)

670 ## - SOURCE DATA FOUND

• Source citation: Work cat.: (APU)0: Arens, Alvin A., 1935-2010. 32811, Auditing and assurance services :, 2014.