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  <titleInfo>
    <title>Auditing theory and practice</title>
  </titleInfo>
  <name type="personal">
    <namePart>Pratt, Mike</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Peursem, Karen Van</namePart>
  </name>
  <name type="personal">
    <namePart>Garg, Mukesh</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xx</placeTerm>
    </place>
    <place>
      <placeTerm type="text">South Melbourne, Victoria</placeTerm>
    </place>
    <publisher>Cengage Learning Australia</publisher>
    <dateIssued>2023</dateIssued>
    <edition>Australian edition</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">und</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xvi, 486 pages:  illustrations</extent>
    <extent>25 cm</extent>
  </physicalDescription>
  <abstract>"From the outset, the emphasis of the book has been one readability and the why and how of auditing, beyond the recitation of what is to be done. This Australasian edition inspired by the ongoing need for a text to reflect Australia`s and New Zealand`s unique professional and regulatory environments." -- Preface</abstract>
  <note type="statement of responsibility">Mike Pratt, Karen Van Peursem, Mukesh Garg.</note>
  <note>Includes bibliographic references and index</note>
  <note>in English</note>
  <subject>
    <topic>Accounting</topic>
  </subject>
  <subject>
    <topic>Auditing</topic>
  </subject>
  <classification authority="lcc">657 P8881 2023</classification>
  <identifier type="isbn">9780170458955</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">251212</recordCreationDate>
    <recordChangeDate encoding="iso8601">20260803094249.0</recordChangeDate>
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