Auditing / (Record no. 16938)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02308cam a2200325 a 4500 |
| 001 - CONTROL NUMBER | |
| control field | vtls000002846 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | VRT |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250102224231.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 081203s1997 ilua | 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
| LC control number | 96-031811 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 025617086X |
| 039 #9 - LEVEL OF BIBLIOGRAPHIC CONTROL AND CODING DETAIL [OBSOLETE] | |
| Level of rules in bibliographic description | 201402040110 |
| Level of effort used to assign nonsubject heading access points | VLOAD |
| Level of effort used to assign subject headings | 201004110759 |
| Level of effort used to assign classification | malmash |
| -- | 200812031332 |
| -- | musallam |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF5667 |
| Item number | .P344 1997 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Pany, Kurt. |
| 9 (RLIN) | 4217 |
| 245 10 - TITLE STATEMENT | |
| Title | Auditing / |
| Statement of responsibility, etc. | Kurt Pany, O. Ray Whittington. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 2nd ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Chicago : |
| Name of publisher, distributor, etc. | Irwin, |
| Date of publication, distribution, etc. | c1997. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xx, 811 p. : |
| Other physical details | ill. ; |
| Dimensions | 24 cm. |
| 500 ## - GENERAL NOTE | |
| General note | Includes index. |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Part 1 Professional responsibilities: the role of the auditor in the American economy; professional standards; auditors' reports; professional ethics; legal liability of auditors. Part 2 The design of audits: audit evidence and documentation; planning the audit - designing audit programmes; internal control. Part 3 Technology and sampling approaches: consideration of internal control in a computer environment; audit sampling - concepts and techniques; audit sampling - applications for substantive tests. Part 4 Testing cycle controls and performing substantive tests: revenue cycle - obtaining an understanding and testing controls; revenue cycle - substantive tests; auditing the acquisition cycle; auditing the conversion and payroll cycles; auditing the financial cycle; auditing the investment cycle; auditing operations and completing the audit. Part 5 Other responsibilities: other attestation and accounting services; internal, operational, and compliance auditing. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Designed for a one-semester introductory auditing course, this book aims to reflect the changing audit environment, and is based on a transaction-cycles approach to the auditing course. It focuses on audits of financial statements, but also covers internal control and operational auditing. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Auditing. |
| 9 (RLIN) | 4216 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Auditors' reports. |
| 9 (RLIN) | 27823 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Whittington, Ray, |
| Dates associated with a name | 1948- |
| 9 (RLIN) | 4215 |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) | |
| a | 7 |
| b | cbc |
| c | orignew |
| d | 1 |
| e | ocip |
| f | 19 |
| g | y-gencatlg |
| 920 ## - | |
| -- | **LC HAS REQ'D # OF SHELF COPIES** |
| 991 ## - | |
| -- | c-GenColl |
| -- | HF5667 |
| -- | .P344 1997 |
| -- | 00055581320 |
| -- | Copy 1 |
| -- | BOOKS |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Library of Congress Classification |
| Suppress in OPAC | No |
| Koha item type | Books |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Cost, normal purchase price | Total checkouts | Full call number | Barcode | Date last seen | Copy number | Cost, replacement price | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Library of Congress Classification | Library | Library | First Floor | 21/12/2024 | 13.20 | HF5667 .P344 1997 | 1436 | 21/12/2024 | 1 | 26.40 | 21/12/2024 | Books | |||||
| Library of Congress Classification | Library | Library | First Floor | 21/12/2024 | 13.20 | HF5667 .P344 1997 | 1437 | 21/12/2024 | 2 | 26.40 | 21/12/2024 | Books |