The audit process : (Record no. 138728)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03149nam a22003497a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | phtghnu |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250429151757.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | ta |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 250429b2024 xxk||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781473786929 |
| Qualifying information | paperback |
| 040 ## - CATALOGING SOURCE | |
| Language of cataloging | eng |
| Transcribing agency | HNU |
| Description conventions | rda |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Edition number | 23 |
| Placement Code | GC |
| Classification number | 657.45 Au25 |
| Item number | 2024 |
| 245 ## - TITLE STATEMENT | |
| Title | The audit process : |
| Remainder of title | principles, practice and cases / |
| Statement of responsibility, etc. | Iain Gray, Former Chair of the Auditing Special Interest Group of the British Accounting and Finance Association, Stuart Manson, Professor Emeritus, Essex Business School, University of Essex, Louise Crawford, Professor of Accounting, Newcastle University Business School, Newcastle University, Lynn Bradley, Senior Lecturer in Accounting and Finance at Adam Business School, University of Glasgow, Lynn Currie, Lecturer in Accounting and Finance at Adam Business School, University of Glasgow. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | Eighth edition. |
| 264 ## - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Andover, Hampshire, United Kingdom : |
| Name of producer, publisher, distributor, manufacturer | Cengage Learning, EMEA, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2024. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xxiii, 774 pages ; |
| Dimensions | 25 cm. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Includes bibliographical references and index. |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Why are auditors needed?<br/>An overview of the postulates and concepts of auditing<br/>The meaning and importance of auditor independence: factors affecting independence and measures to attain it<br/>Audit regulation<br/>Corporate governance<br/>Risk<br/>Evidence<br/>Systems and controls<br/>Testing and evaluation of systems<br/>Substantive testing and developing audit programmes<br/>Sampling and materiality<br/>Final work: general principles, analytical review of financial statements and management assertions on financial statement headings<br/>Final work: non-current assets, trade receivables and financial assets<br/>Final work: specific problems related to inventories, construction contracts, trade payables and financial liabilities<br/>Final review: post-balance sheet period, provisions, contingencies, letter of representation<br/>Assurance engagements and internal audit<br/>The auditor's report<br/>Fraud and going concern<br/>The audit expectations gap and audit quality<br/>The auditor and liability under the law<br/>Technology, sustainability and contemporary sustainability issues |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The Audit Process remains the essential introduction to the principles and practices of auditing. With every step of the process carefully explained throughout this fully updated eight edition, the authors highlight the role, process and key function of auditing in today's society and prepare you for examination success through bespoke activities, examples and exercises. |
| 521 ## - TARGET AUDIENCE NOTE | |
| Target audience note | College of Business and Accountancy |
| Source | Bachelor of Science in Accountancy |
| 521 ## - TARGET AUDIENCE NOTE | |
| Target audience note | College of Business and Accountancy |
| Source | Bachelor of Science in Management Accounting |
| 546 ## - LANGUAGE NOTE | |
| Language note | In English |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Auditing. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Audits. |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Gray, Iain, |
| Relator term | author. |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Manson, Stuart, |
| Relator term | author. |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Crawford, Louise, |
| Relator term | author. |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Bradley, Lynn, |
| Relator term | author. |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Currie, Lynn, |
| Relator term | author. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Books |
| Classification part | 600-699 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection code | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | GC | College Library | College Library | General Circulation Section | 01/17/2025 | Library Fund | GC 657.45 Au25 2024 | HNU005590 | 04/29/2025 | 04/29/2025 | Books |
