Auditing / (Record no. 8303)

MARC details
000 -LEADER
fixed length control field 02297nam a2200229Ia 4500
003 - CONTROL NUMBER IDENTIFIER
control field NULRC
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20250520100554.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 250520s9999 xx 000 0 und d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 256058326
040 ## - CATALOGING SOURCE
Transcribing agency NULRC
050 ## - LIBRARY OF CONGRESS CALL NUMBER
Classification number HF 5667 .R63 1988
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Robertson, Jack C.
Relator term author
245 #0 - TITLE STATEMENT
Title Auditing /
Statement of responsibility, etc. Jack C. Robertson and Frederick G. Davis
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Plano, Texas :
Name of publisher, distributor, etc. Business Publications, Inc.,
Date of publication, distribution, etc. c1988
300 ## - PHYSICAL DESCRIPTION
Extent xix, 859 pages :
Other physical details illustrations ;
Dimensions 24 cm.
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc. note Includes index.
505 ## - FORMATTED CONTENTS NOTE
Formatted contents note Professional practice -- Auditing theory and practice standards -- Professional ethics -- Legal liability and fraud detection -- Governmental and internal auditing -- Beginning an audit engagement -- Study and evaluation of internal control -- Audit sampling and program planning -- Compliance auditing with attribute sampling -- Account balance auditing with variables sampling -- Planning and controls in a computer environment -- Auditing in a computer environment -- Revenue and collection cycle -- Acquisition and expenditure cycle -- Production and conversion cycle -- Financing and investment cycle -- completing the audit -- Reports by independent auditors -- Reporting on supplementary and unaudited information.
520 ## - SUMMARY, ETC.
Summary, etc. In our view as textbook authors, we believe students learn auditing by doing audits. Naturally, we believe Auditing provides the foundation of concepts and methods that enables students to understand their activities as financial statement auditors, but there is no real substitute for some "hands on" experience. The Kingston Company case is a practice case-within-a-textbook. The stage is set in Chapter 6 (Beginning an Audit Engagement) with a description of the company's business and organization. Additional information is added to the case in each subsequent chapter, according to the chapter topics. In Chapters 11 and 12, Kingston converts its accounting to a computer system. In Chapters 13 through 18, the text itself describes control systems and account balances with reference to the Kingston Company, providing the background to enable students to apply the chapter concepts in the case assignments at the end of the chapter.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element AUDITING
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Davis, Frederick G.
Relator term co-author
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Library of Congress Classification
Koha item type Books
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Collection Home library Current library Shelving location Date acquired Source of acquisition Total checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Library of Congress Classification     Financial Management LRC - Annex National University - Manila Relegation Room 11/21/2012 Reaccessioned   GC HF 5667 .R63 1988 NULIB000006062 05/20/2025 c.1 05/20/2025 Books