000			02482cam a2200313 a 4500
001			15978787
003			OSt
005			20220121155157.0
007			co |g|||||||||
008			091109s2011 nyua b 001 0 eng
020			_a9780077143015
020			_a0077143019
035			_a(OCoLC)ocn465329727
040			_aDLC _cLC _dYDX _dYDXCP _dDLC
050	0	0	_aHF5667.A81
082	0	0	_a657/.45 _222
245	0	0	_aAuditing & assurance services. / _cAasmund Eilifsen ... [et al.].
246	3		_aAuditing and assurance services
250			_a3rd international ed.
260			_aLondon: _bMcGraw-Hill, _c2014.
300			_axvi, 707 p. : _bill. ; _e1 CD-ROM (4 3/4 in.)
504			_aIncludes bibliographical references and index.
505			_aContents: Introduction to assurance and financial statement auditing: An introduction to assurance and financial statement auditing -- The financial statement auditing environment -- Audit planning and basic auditing concepts: Audit planning, types of audit tests and materiality -- Risk assessment -- Evidence and documentation -- Internal control: Internal control in a financial statement audit -- Auditing internal control over financial reporting -- Statistical and non-statistical sampling tools for auditing: Audit sampling: an overview and application to tests of controls -- Audit sampling: an application to substantive tests of account balances -- Auditing business processes: Auditing the revenue process -- Auditing the purchasing process -- Auditing the human resource management process -- Auditing the inventory management process -- Auditing the financing/investing process: prepaid expenses; intangible assets and goodwill; and property, plant and equipment -- Auditing the financing/investing process: long-term liabilities, stockholders' equity and income statement accounts -- Auditing the financing/investing process: cash and investments -- Completing the audit and reporting responsibilities: Completing the audit engagement -- Reports on audited financial statements -- Professional responsibilities: Professional ethics , independence and quality control -- Assurance, related services and internal auditing: Assurance, related services and internal auditing --
650		0	_aAuditing.
700			_qEilifsen, Aasmund
906			_a7 _bcbc _corignew _d1 _eecip _f20 _gy-gencatlg
942			_2lcc _cBK
999			_c8471 _d15971