| 000 -LEADER |
|---|
| fixed length control field |
04676nam a22003377a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20251219102857.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
251218r20112011si a|||er|||| 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9789814314343 [newsprint] |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
University of Cebu-Banilad |
| Transcribing agency |
University of Cebu-Banilad |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Gramling, Audrey A., |
| Relator term |
author. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Auditing : |
| Remainder of title |
a business risk approach / |
| Statement of responsibility, etc |
Audrey A. Gramling, Larry E. Rittenberg, and Karla M. Johnstone. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Philippine edition. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Singapore : |
| Name of publisher, distributor, etc |
Cengage Learning, |
| Date of publication, distribution, etc |
c2011. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1102 pages : |
| Other physical details |
illustrations (black and white) ; |
| Dimensions |
23 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 |
volume |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes index. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Chapter 1: Auditing: Integral to the economy -- Chapter 2: Corporate governance and audits --Chapter 3: Judgmental and ethical decision-making frameworks and associated professional standards -- Chapter 4: Audit risk, business risk, and audit planning -- Chapter 5: Internal control over financial reporting -- Chapter 6: Performing an integrated audit -- Chapter 7: Audit evidence: A framework -- Chapter 8: Tools to gather audit evidence -- Chapter 9: Auditing for fraud -- Chapter 10: Auditing revenue and related accounts -- Chapter 11: Audit of acquisition and payment cycle and inventory -- Chapter 12: Audit of cash and other liquid assets -- Chapter 13: Audit of long-lived assets and related expense accounts -- Chapter 14: Audit of long-term liabilities, equity, acquisitions, and related-entity transactions -- Chapter 15: Completing the audit -- Chapter 16: Auditors' reports -- Chapter 17: Professional liability -- Chapter 18: Advanced topics concerning complex auditing judgments. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
"Auditors continue to face a very high standard of responsibility to the public. The Public Company Accounting Oversight Board (PCAOB) and the U.S. Securities and Exchange Commission (SEC) have emerged as major players in regulating the profession, and the role of international accounting and auditing standard-setting bodies continues to gain importance. Audit firms are challenged to find efficient ways to integrate risk and control analysis into the design of audits of financial statements and control systems. In our various professional roles, the authors have been at the center of this change, and have infused this edition with our unique knowledge of risk, audit, and control as it relates to performing the integrated audit.<br/><br/>We encourage each potential adopter to evaluate this text, as well as others, on these dimensions. We believe that users will find that this edition continues to meet these standards. We have always believed that students must understand and develop frameworks for decision making-and then apply judgment within those frameworks. Consequently, we have worked hard to focus on these important conceptual frameworks, while designing end-of-chapter material to challenge students to think and apply such frameworks. Auditors continue to face a very high standard of responsibility to the public. The Public Company Accounting Oversight Board (PCAOB) and the U.S. Securities and Exchange Commission (SEC) have emerged as major players in regulating the profession, and the role of international accounting and auditing standard-setting bodies continues to gain importance. Audit firms are challenged to find efficient ways to integrate risk and control analysis into the design of audits of financial statements and control systems. In our various professional roles, the authors have been at the center of this change, and have infused this edition with our unique knowledge of risk, audit, and control as it relates to performing the integrated audit.<br/><br/>We encourage each potential adopter to evaluate this text, as well as others, on these dimensions. We believe that users will find that this edition continues to meet these standards. We have always believed that students must understand and develop frameworks for decision making-and then apply judgment within those frameworks. Consequently, we have worked hard to focus on these important conceptual frameworks, while designing end-of-chapter material to challenge students to think and apply such frameworks." --Preface |
| 521 ## - TARGET AUDIENCE NOTE |
|---|
| Target audience note |
Adult |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Source of acquisition |
Donation |
| Deans/Chairperson |
Biore, Christopher |
| Department |
College of Business and Accountancy |
| Subject Category |
Accountancy |
| 546 ## - LANGUAGE NOTE |
|---|
| Language note |
Text in English |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Auditing. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Rittenberg, Larry E., |
| Relator term |
author. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Johnstone, Karla M., |
| Relator term |
author. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Type of record |
Book |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
Janna [new] |
| Date encoded |
12/18/2025 |
