000			01523nam a2200217Ia 4500
003			NULRC
005			20250520094809.0
008			250520s9999 xx 000 0 und d
020			_a9789812659583
040			_cNULRC
050			_aHF 5667 .R53 2009
100			_aRicchiute, David N. _eauthor
245		0	_aAuditing / _cDavid N. Ricchiute
250			_a8th Edition
260			_aMason, Ohio : _bSouth-Western/Thomson Learning, _cc2009
300			_axxiii, 810 pages : _bcolor illustrations ; _c27 cm.
504			_aIncludes index.
505			_aPart I: Responsibilities and Reporting -- An Introduction to Audit and Other Assurance Services -- Standards, Materiality, and Risk -- Audit Reports -- Professional Ethics -- Legal Liability -- Part 2: The Audit Process and Internal Control -- Evidence -- The Audit Process and Detecting Fraud -- Internal Control -- Part 3: Auditing the Revenue/Receipt and the Expenditure/Disbursement Cycles -- Audit Sampling -- Sales and Cash Receipts Transactions -- Accounts Receivable and Cash Balances -- Purchases and Cash Disbursements Transactions -- Accounts Payable, Prepaids, and Accrued Liabilities -- Part 4: Auditing Other Cycles and Completing an Audit -- Personnel and Payroll -- Inventory and Fixed Assets -- Investments, Debt, and Equity -- Completing an Audit -- Part 5: Other Assurance and Attestation Services, Compliance and Internal Auditing -- Other Assurance and Attestation Services -- Compliance and Internal Auditing
650			_aAUDITING
942			_2lcc _cBK
999			_c2843 _d2843