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  <titleInfo>
    <title>Auditing and assurance service: an applied approach</title>
  </titleInfo>
  <name type="personal">
    <namePart>Stuart, Iris C.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
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  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
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    <place>
      <placeTerm type="text">New York</placeTerm>
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    <publisher>McGraw Hill</publisher>
    <dateIssued>2012</dateIssued>
    <issuance>monographic</issuance>
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  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxi, 435 p. ill.; 27cm.</extent>
  </physicalDescription>
  <tableOfContents>Contents:1.What is Auditing -- 2. The audit planning process: understanding the risk of material misstatement -- 3. Internal controls -- 4. Auditing the revenue business process -- 5.Audit evidence and the auditor's responsibility for fraud detection -- 6. Auditing the acquisition and expenditure business process -- 7.Auditing the inventory business process -- 8.Audit sampling: Test and controls --9. Audit sampling: Substantive test of details --10. Cash and investment business processes -- 11. Long-Term debt and owners' equity business process -- 12.Completing the audit -- 13. Audit reports -- 14.The auditing profession --</tableOfContents>
  <note type="statement of responsibility">Iris C. Stuart</note>
  <note>Includes Glossary and Index.</note>
  <subject>
    <topic>Auditing</topic>
  </subject>
  <classification authority="lcc">HF5667.S84</classification>
  <identifier type="isbn">9780071317160</identifier>
  <identifier type="isbn">0071317163</identifier>
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    <recordCreationDate encoding="marc">180808</recordCreationDate>
    <recordChangeDate encoding="iso8601">20220114102250.0</recordChangeDate>
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