MARC details
| 000 -LEADER |
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| fixed length control field |
02213 a2200277 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
KPTM |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20200202113617.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
200116b ||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781473760189 |
| 040 ## - CATALOGING SOURCE |
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| Transcribing agency |
KPTM |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HF5667 |
| Item number |
.G778 2019 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Gray, Iain |
| Relator term |
Author |
| 9 (RLIN) |
8225 |
| 245 #4 - TITLE STATEMENT |
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| Title |
The audit process : |
| Remainder of title |
principles, practice and cases / |
| Statement of responsibility, etc. |
Iain Gray, Stuart Manson, Louise Crawford |
| 250 ## - EDITION STATEMENT |
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| Edition statement |
Seventh edition |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
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| Place of publication, distribution, etc. |
Andover : |
| Name of publisher, distributor, etc. |
Cengage Learning, |
| Date of publication, distribution, etc. |
2019. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xxiv, 870 pages : |
| Other physical details |
illustrations ; |
| Dimensions |
25 cm. |
| 500 ## - GENERAL NOTE |
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| General note |
Previous edition: 2015. |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
1. Why are auditors needed?2. An overview of the postulates and concepts of auditing3. Auditor independence4. Audit regulation5. An introduction to corporate governance6. Risk7. Evidence8. Systems work basic ideas 19. Systems work basic ideas 210. Testing and evaluation of systems11. Substantive testing, CAAT and audit programmes12. Sampling and materiality13. Final work: general principles and analytical review of financial statements, and management assertions on financial statement heading14. Final work: non-current assets, trade receivables and financial assets15. Final work: specific problems relating to inventories, construction contracts, trade payables and financial liabilities16. Final review: post balance sheet period, provisions, contingencies, letter of rep.17. Assurance engagements and internal audit18. The Audit Report, including reporting on Corporate Governance19. Fraud and going concern20. The audit expectations gap and audit quality 21. The auditor and liability under the law22. Issues in auditing23. Examination hints and final remarks |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc. |
This edition has been updated to include the latest changes in international accounting, auditing and financial reporting standards. With questions from prominent exam boards included, it is suitable for students studying auditing and assurance services on accounting and finance degrees. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Auditing. |
| 9 (RLIN) |
1364 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Auditing |
| General subdivision |
Problems, exercises, etc. |
| 9 (RLIN) |
6923 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Auditing |
| 9 (RLIN) |
1364 |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Manson, Stuart |
| Relator term |
Author |
| 9 (RLIN) |
8226 |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Crawford, Louise |
| Relator term |
Author |
| 9 (RLIN) |
8227 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Open Shelf Books |