Principles of auditing and other assurance services / (Record no. 13088)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02915nam a2200373Ia 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20260803094251.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 251212s2024 xx 000 0 und d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781266857669 |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | 657.45 W6188 2024 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Whittington, O. Ray |
| 245 1# - TITLE STATEMENT | |
| Title | Principles of auditing and other assurance services / |
| Statement of responsibility, etc. | O. Ray Whittington, Kurt Pany. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | New York, NY : |
| Name of publisher, distributor, etc. | McGraw Hill LLC, |
| Date of publication, distribution, etc. | 2024. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 2024 release |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xxxi, 992 pages: |
| Other physical details | illustrations |
| 300 ## - PHYSICAL DESCRIPTION | |
| Dimensions | 27 cm |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| 337 ## - MEDIA TYPE | |
| Media type term | unmediated |
| 338 ## - CARRIER TYPE | |
| Carrier type term | volume |
| 500 ## - GENERAL NOTE | |
| General note | Includes index |
| 546 ## - LANGUAGE NOTE | |
| Language note | in English |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 1. The role of the public accountant in the American economy-- 2. Professional standards-- 3. Professional ethics-- 4. Legal Liability of CPAs-- 5. Audit Evidence and documentation-- 6. Audit planning, understanding the client, assessing risks, and responding-- 7. Internal control-- 8. Consideration of internal control in an information technology environment-- 9. Audit sampling-- 10. cash and financial investments-- 11. Accounts receivable, notes receivable, and revenue-- 12. Inventories and cost of goods sold-- 13. Property, plant, and equipment: depreciation and depletion-- 14. Accounts payable and other liabilities-- 15. Debt and equity capital-- 16. auditing operations and completing the audit-- 17. Auditor`s reports-- 18. Integrated audits of public companies-- 19. Additional assurance services: historical financial information-- 20. Additional assurance services: other information-- 21. Internal, operational, and compliance auditing. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The Principles of Auditing & Other Assurance Services provides a carefully balanced presentation of auditing theory and practice. Written in a clear and understandable manner, it is particularly appropriate for students who have had limited or no audit experience. The approach is to integrate auditing material with that of previous accounting financial, managerial, and systems courses. The authors organize the text around balance sheet accounts creating a straightforward and user-friendly way to address the risk assessment-based approach to auditing required by both U.S. and international standards. Data analytics is addressed throughout the text with integrated exercises and problems that drive critical thinking and analysis. In conjunction, they incorporate software to drive these employability skills through the use of Tableau and IDEA software and data analytics questions posed in Connect. |
| 591 ## - | |
| -- | 0 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Auditing |
| General subdivision | Business & Economics. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Managerial, Business |
| General subdivision | Accounting. |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Pany, Kurt |
| 944 ## - | |
| -- | CIR |
| 943 ## - EQUIVALENCE OR CROSS-REFERENCE--COLLECTIVE TITLE [OBSOLETE] [CAN/MARC only] | |
| -- | 0 |
| -- | 0 |
| Date of treaty signing | 0 |
| -- | 1 |
| Date of a work | 0 |
| Miscellaneous information | 0 |
| Medium | 1 |
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| -- | 0 |
| 944 ## - | |
| -- | 1 |
| -- | 1 |
| -- | 0 |
| 953 ## - | |
| -- | HED6853 |
| 953 ## - | |
| -- | College Library |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Library of Congress Classification |
| Koha item type | Books |
| Institution code [OBSOLETE] | dsolimen |
| -- | 2025-01-21 15:37:19 |
| -- | dsolimen |
| Edition | 2025-01-21 15:37:27 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| MyRDA biblio | 13216 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Total checkouts | Full call number | Barcode | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | FEU - Cavite Higher Education | FEU - Cavite Higher Education | HED Library | 12/21/2025 | CIR 657.45 W6188 2024 | HED6853 | 06/02/2026 | 12/21/2025 | Books |