Auditing : (Record no. 4343)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02029nam a22002417a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250325101541.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 250325b |||||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 978-0-357-72187-2 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | Foundation University |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | (CBA) HF5567 |
| Item number | 2019 Z44 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Zehms, Karla |
| Dates associated with a name | author |
| 9 (RLIN) | 10349 |
| 245 ## - TITLE STATEMENT | |
| Title | Auditing : |
| Remainder of title | a risk-based approach / |
| Statement of responsibility, etc. | Karla Zehms, Audrey A. Gramling & Larry E. Rittenberg |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 12th edition |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Boston : |
| Name of publisher, distributor, etc. | Cengage Learning EMEA ; |
| Date of publication, distribution, etc. | 2019. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xxix, 961 pages : |
| Other physical details | color illustrations ; |
| Dimensions | 270 cm |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Includes bibliographical references and appendices. |
| 520 ## - ABSTRACT, SUMMARY, ETC. | |
| Abstract, Summary, etc. | The auditing environment is dynamic and constantly evolving. University graduatesentering the auditing profession today must be prepared for a high standard ofresponsibility, stand ready to serve the public interest, and recognize the emergingissues and continuing points of focus facing auditors. Examples include:<br/>Incorporating data analytics into the audit process<br/>Emphasizing critical thinking and professional skepticism<br/>Incorporating ethical implications into professional decision making<br/>Implementing IAASB reporting (key audit matters) and PCAOB reporting(critical audit matters) to ensure transparent and informative audit reports<br/>Responding to the evolution of CPA exam content,format, and structure,including memo writing<br/>The Twelfth Edition of Auditing: A Risk-Based Approach represents the most up-to-date professional auditing guidance available and reflects the many emerging issuesand continuing points of focus in the profession. This text provides students with thetools they need to understand the full range of issues associated with conducting aquality financial statement audit in an evolving national and global context. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Auditing. |
| 9 (RLIN) | 3546 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Financial risk. |
| 9 (RLIN) | 10353 |
| 658 ## - INDEX TERM--CURRICULUM OBJECTIVE | |
| Main curriculum objective | Business Administration, College of. |
| Subordinate curriculum objective | Auditing : a risk-based approach. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Library of Congress Classification |
| Koha item type | Books |
| Classification part | HF5567 |
| Item part | 2019 Z44 |
| Call number prefix | (CBA) |
| Suppress in OPAC | No |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from | Koha item type | Accession Number |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Library of Congress Classification | Foundation University Library | Foundation University Library | Circulation | 03/25/2025 | (CBA) HF5567 2019 Z44 | 0092025012 | 03/25/2025 | 03/25/2025 | Books | CBA-2025012 |