Auditing & Assurance Services (Record no. 8586)

MARC details
000 -LEADER
fixed length control field 02352nam a2200229Ia 4500
003 - CONTROL NUMBER IDENTIFIER
control field RRU
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20230821020622.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 211214s2016 ||||||||||||||||| ||eng|d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 9780077732509
Printed Price INR 14697
040 ## - CATALOGING SOURCE
Original cataloging agency RRU
Language of cataloging English
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Class No. 657.45
Item number MES
100 ## - FIRST AUTHOR (IF A PERSON)
Name of author William Messier
245 #0 - TITLE STATEMENT
Title Auditing & Assurance Services
Sub-title A Systematic Approach
Statement of responsibility William Messier
250 ## - EDITION STATEMENT
Edition statement 10th ed.
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. New York
Name of publisher, distributor, etc. McGraw - Hill Education
Date of publication, distribution, etc. 2016
300 ## - PHYSICAL DESCRIPTION
No. of pages xxx, 816 p.;
Other physical details 21.59 x 3.35 x 28.45 cm
520 ## - SUMMARY, ETC.
Summary, etc. The fundamental values central to the Messier Jr./Glover/Prawitt text include: student engagement, a systematic approach, and decision making. Student Engagement: The authors believe students are best served by acquiring a strong understanding of the basic concepts that underlie the audit process and how to apply those concepts to various audit and assurance services. The text is accessible to students through straightforward writing and the use of engaging, relevant real-world examples, illustrations, and analogies. The text explicitly encourages students to “stop and think” at important points in the text to help them apply principles covered and also helps students see the application of concepts in a practical setting through “practice insight” boxes.<br/>A Systematic Approach: The authors first introduce the three underlying concepts of audit risk, materiality, and evidence, then follow with a discussion of audit planning, the assessment of control risk, and a discussion of the nature, timing, and extent of evidence necessary to reach the appropriate level of detection risk. These concepts are then applied to each major business process and related account balances using a risk-based approach, (in following with the new standards adopted by the various auditing boards).<br/>Decision Making: Since much of auditing practice involves the application of auditor judgment, the authors focus on critical judgments and decision-making processes. If a student understands these basic concepts and how to apply them to an audit engagement, he or she will be more effective in today's dynamic audit environment. The new edition even includes a full advanced module on Professional Judgment.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Subject heading Maritime
700 ## - ADDITIONAL AUTHOR (INDIVIDUAL)
9 (RLIN) 95
Author name Glover, Steven M ; Prawitt, Douglas F
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Dewey Decimal Classification
Koha item type Books
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan (e.g. reference copy) Home library Current library Date acquired Inventory number Total Checkouts Full call number Accession No Date last seen Date last checked out Price effective from Koha item type
    Dewey Decimal Classification     Rashtriya Raksha University Rashtriya Raksha University 22/11/2021 10960 1 657.45 MES 10960 06/09/2024 24/08/2024 22/11/2021 Books
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