The audit process: principles, practice and cases. / (Record no. 6612)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01624nam a22001817a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 180731b xxu||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781844806782 |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF5667.G78 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Gray, Iain. |
| 245 ## - TITLE STATEMENT | |
| Title | The audit process: principles, practice and cases. / |
| Statement of responsibility, etc. | Iain Gray and Stuart Manson. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 4th ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Hampshire, UK : |
| Name of publisher, distributor, etc. | South-Western Cengage Learning, |
| Date of publication, distribution, etc. | 2008. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xxi, 808p. : |
| Other physical details | ill. ; |
| Dimensions | 25 cm. |
| 500 ## - GENERAL NOTE | |
| General note | Includes index. |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Contents: Why are auditors needed? -- An overview of the postulates and concepts of auditing -- The meaning and importance of auditor independence: factors affecting independence and measures to attain it -- Audit regulation -- The risk-based approach to audit: audit judgement -- The search for evidence explained -- Systems work: basic ideas 1 -- Systems work: basic ideas 2 -- Testing and evaluation systems -- Substantive testing, computer-assisted audit techniques and audit programmes -- Sampling and materiality -- Final work: general principles, analytical review of financial statements,fixed assets and debtors -- Final work: specific problems related to stocks, long-term contracts and trade creditors -- Final review: post-balance sheets period, provisions, contingencies, letters of representation -- Assurance engagements and internal audit -- The auditor's report -- Fraud and going concern -- The audit expectations gap and corporate governance -- The auditor and liability under the law -- Criticisms and developments in auditing -- Examination hints and final remarks. |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Manson, Stuart. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | |
| Koha item type | Books |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Permanent location | Current location | Shelving location | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Copy number | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA - MAIN LIBRARY | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA - MAIN LIBRARY | Reference | 07/31/2018 | HF5667.G78 | 8260/078/18 | 07/31/2018 | 1 | 07/31/2018 | Books | ||||||
| WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA - MAIN LIBRARY | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA - MAIN LIBRARY | Reference | 07/31/2018 | HF5667.G781 | 8261/079/18 | 07/31/2018 | 2 | 07/31/2018 | Books | ||||||
| WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY | General Stacks | 10/22/2019 | HF5667.G78(4e) | K/250/250/19 | 01/14/2022 | 1 | 07/31/2018 | Books | ||||||
| WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA KUMASI LIBRARY | General Stacks | 10/22/2019 | HF5667.G781(4e) | K/251/251/19 | 01/14/2022 | 2 | 07/31/2018 | Books |