MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02994nam a2200337 i 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
CSPC |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20260316101716.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
260311s2024 at a 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781394173440 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
CSPC |
| Language of cataloging |
eng |
| Transcribing agency |
CSPC |
| Description conventions |
rda |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5667 |
| Item number |
.L486 2024 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
657.45 |
| Item number |
L572a |
| Edition number |
23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Leung, Philomena, |
| Relator term |
author. |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Audit and assurance / |
| Statement of responsibility, etc. |
Philomena Leung, [and 4 others]. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Second edition. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Brisbane, Australia : |
| Name of producer, publisher, distributor, manufacturer |
John Wiley & Sons Australia, Ltd, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2024. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xv, 505 pages : |
| Other physical details |
illustrations ; |
| Dimensions |
28 cm. |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type term |
volume |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Includes index. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Auditing and governance -- Sustainability and contemporary assurance engagements -- Financial report audits -- Ethics and client evaluation -- Understanding the client and their risk -- Planning the audit in response in response to risk -- Testing controls -- Gathering substantive evidence -- Analytics in substantive procedures -- Completing the audit -- Reporting on the audit -- Regulations and audit liability. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
"Audit and Assurance,2nd edition, is written for courses in auditing and assurance at undergraduate, postgraduate and professional levels. The practice of auditing is explained in the context of auditing theory, concepts and current practice, with appropriate reference to he Australian auditing standards and the respective international standards on auditing. Auditors play a vital role in the current economic environment, with increasing responsibility for ensuring market integrity. The development of auditing practice reflects how the accounting profession responds to the complex demands of information, competition, corporate failures and technology. Auditing continues to evolve in response to the changing business and regulatory landscape to maintain its relevance and importance. This text is a comprehensive guide to the development and practice of financial report auditing, with an authoritative insight into the fundamental role of auditors more broadly, and the contemporary influences on audit practice. This new edition has been refreshed with a strong focus on technology and contemporary assurance issues. Chapters and topics have been re-sequenced to reflect the practical process of conducting a financial report audit, while still retaining an important theoretical grounding, allowing students to understand why processes are the way they are so that they can be more adaptive and work-ready"-- Preface of the book. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Auditing. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Coram, Paul, |
| Relator term |
author. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Cooper, Barry J., |
| Relator term |
author. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Redgen, Kirsty, |
| Relator term |
author. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Canestrari- Soh, Dominic, |
| Relator term |
author. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Suppress in OPAC |
No |
| Koha item type |
Books |
| Classification part |
657.45 |
| Item part |
L572a |
| Call number prefix |
CIR |
| Call number suffix |
2024 |
| Edition |
23 |
