Core Auditing Standards for Practitioners / (Record no. 21327)

MARC details
000 -LEADER
fixed length control field 05173cam a2200613Mi 4500
001 - CONTROL NUMBER
control field ocn878146133
003 - CONTROL NUMBER IDENTIFIER
control field OCoLC
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20230823094917.0
006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS--GENERAL INFORMATION
fixed length control field m o d
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION
fixed length control field cr cn|||||||||
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 140405t20142014enka o 001 0 eng d
040 ## - CATALOGING SOURCE
Original cataloging agency E7B
Language of cataloging eng
Description conventions rda
-- pn
Transcribing agency E7B
Modifying agency OCLCQ
-- OCLCO
-- OCLCF
-- NKT
-- OCLCQ
-- N$T
-- IDEBK
-- EBLCP
-- CDX
-- MHW
-- DG1
-- CUS
-- YDXCP
-- CGU
-- COO
-- OCLCQ
-- DEBBG
019 ## -
-- 875286410
-- 961665744
-- 962725370
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 9781118707098
Qualifying information (e-book)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 1118707095
Qualifying information (e-book)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 9781118707067
Qualifying information (e-book)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 1118707060
Qualifying information (e-book)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 9781118913512
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 1118913515
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Cancelled/invalid ISBN 9781118707111
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Cancelled/invalid ISBN 1118707117
029 1# - (OCLC)
OCLC library identifier CHBIS
System control number 010259543
029 1# - (OCLC)
OCLC library identifier CHNEW
System control number 000699814
029 1# - (OCLC)
OCLC library identifier CHNEW
System control number 000699815
029 1# - (OCLC)
OCLC library identifier CHVBK
System control number 325940916
029 1# - (OCLC)
OCLC library identifier DEBBG
System control number BV043608512
029 1# - (OCLC)
OCLC library identifier DEBBG
System control number BV043396711
035 ## - SYSTEM CONTROL NUMBER
System control number (OCoLC)878146133
Canceled/invalid control number (OCoLC)875286410
-- (OCoLC)961665744
-- (OCoLC)962725370
050 #4 - LIBRARY OF CONGRESS CALL NUMBER
Classification number HF5626
Item number .B34 2014eb
072 #7 - SUBJECT CATEGORY CODE
Subject category code BUS
Subject category code subdivision 001010
Source bisacsh
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 657/.450218
Edition number 23
049 ## - LOCAL HOLDINGS (OCLC)
Holding library MAIN
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Bagshaw, Katharine,
Relator term author.
245 10 - TITLE STATEMENT
Title Core Auditing Standards for Practitioners /
Statement of responsibility, etc Katharine Bagshaw, John Selwood.
264 #1 -
-- Chichester, England :
-- Wiley,
-- 2014.
264 #4 -
-- ©2014
300 ## - PHYSICAL DESCRIPTION
Extent 1 online resource (198 pages) :
Other physical details color illustrations
336 ## -
-- text
-- txt
-- rdacontent
337 ## -
-- computer
-- c
-- rdamedia
338 ## -
-- online resource
-- cr
-- rdacarrier
500 ## - GENERAL NOTE
General note Includes index.
588 0# -
-- Print version record.
520 ## - SUMMARY, ETC.
Summary, etc The only book on the market specifically designed to help audit staff stay ahead of inspectors This comprehensive, practical, and theoretical guide covers the key ISAs that underpin audit methodologies and the recently revised ISAs that cause practitioners the most concern. It is designed to enhance auditors' understanding of critical ISAs, reducing their dependence on methodologies to mediate and explain ISA requirements. Using plenty of examples, the book helps audit staff learn to tailor audit methodologies and remove redundancies, as well as form high-quality judgments with a thorough grounding in ISA to serve in discussions with file reviewers and audit inspectors.
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note Machine generated contents note: Introduction 1 Smaller Entity Audits 1.1 The Issues 1.2 What the Regulators Say 1.3 What Practitioners Say 1.4 What the Standards Say 2 Materiality 2.1 The Issues 2.2 What the Regulators Say 2.3 What Practitioners Say 2.4 What the Standards Say 3 Related Parties 3.1 The Issues 3.2 What the Regulators Say 3.3 What Practitioners Say 3.4 What the Standards Say 4 Get This Right and the Rest Falls into Place: Understanding the Entity and Assessing Risk 4.1 The Issues 4.2 What the Regulators Say 4.3 What Practitioners Say 4.4 What the Standards Say 5 Really Efficient Audits: What Sort of Evidence Do I Really Need? 5.1 The Issues 5.2 What the Regulators Say 5.3 What Practitioners Say 5.4 What the Standards Say 6 Fraud 6.1 The Issues 6.2 What the Regulators Say 6.3 What Practitioners Say 6.4 What the Standard Says 7 Communications with Those Charged with Governance 7.1 The Issues 7.2 What the Regulators Say 7.3 What Practitioners Say 7.4 What the Standard Says 8 Group Audits 8.1 The Issues 8.2 What the Regulators Say 8.3 What Practitioners Say 8.4 What the Standards Say 9 Other Things Good Auditors Need to Know About ISAs 9.1 Other Good Things -- The Issues 9.2 ISA 230 on Documentation -- The Issues 9.3 Documentation -- What the Regulators Say 9.4 Documentation -- What Practitioners Say 9.5 Documentation -- What the Standards Say 9.6 ISA 501 on Additional Considerations for Specific Items -- The Issues 9.7 Inventory -- What the Regulators Say 9.8 Inventory -- What Practitioners Say 9.9 ISA 510 on Initial Engagements and Opening Balances -- The Issues 9.10 Initial Engagements -- What the Regulators Say 9.11 Initial Engagements -- What Practitioners Say 9.12 Initial Engagements -- What the Standards Say 9.13 ISA 530 on Audit Sampling -- The Issues 9.14 Audit Sampling -- What the Regulators Say 9.15 Audit Sampling -- What Practitioners Say 9.16 Audit Sampling -- What the Standards Say 9.17 ISA 540 on Accounting Estimates -- The Issues 9.18 Accounting Estimates -- What the Regulators Say 9.19 Accounting Estimates -- What Practitioners Say 9.20 Accounting Estimates -- What the Standards Say 9.21 ISA 560 on Subsequent Events -- The Issues 9.22 Subsequent Events -- What the Regulators Say 9.23 Subsequent Events -- What Practitioners Say 9.24 Subsequent Events -- What the Stand.
526 ## - STUDY PROGRAM INFORMATION NOTE
Department Economics
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Auditing
General subdivision Standards.
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element BUSINESS & ECONOMICS
General subdivision Accounting
-- Financial.
Source of heading or term bisacsh
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Auditing
General subdivision Standards.
Source of heading or term fast
-- (OCoLC)fst00821196
655 #4 - INDEX TERM--GENRE/FORM
Genre/form data or focus term Electronic books.
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Selwood, John,
Dates associated with a name 1969-
Relator term author.
776 08 - ADDITIONAL PHYSICAL FORM ENTRY
Display text Print version:
Main entry heading Bagshaw, Katharine.
Title Core auditing standards for practitioners.
Place, publisher, and date of publication Chichester, England : Wiley, ©2014
Physical description vi, 190 paegs
International Standard Book Number 9781118707111
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="http://dx.doi.org/10.1002/9781118913512">http://dx.doi.org/10.1002/9781118913512</a>
Public note Wiley Online Library
994 ## -
-- 92
-- DG1

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