Verfügbarkeit: Principles of auditing

Principles of auditing:

Gespeichert in:

Bibliographische Detailangaben
Format:	Buch
Sprache:	English
Veröffentlicht:	Homewood, IL u.a. Irwin 1992
Ausgabe:	10. ed.
Schlagworte:	Auditing Revision > Wirtschaft Wirtschaftsprüfung Betriebsprüfung
Online-Zugang:	Inhaltsverzeichnis
Beschreibung:	XXI, 824 S.
ISBN:	0256084084

Internformat

MARC


LEADER	00000nam a2200000 c 4500
001	BV009585497
003	DE-604
005	00000000000000.0
007	t
008	940509s1992 \|\|\|\| 00\|\|\| eng d
020			\|a 0256084084 \|9 0-256-08408-4
035			\|a (OCoLC)23771300
035			\|a (DE-599)BVBBV009585497
040			\|a DE-604 \|b ger \|e rakddb
041	0		\|a eng
049			\|a DE-355
050		0	\|a HF5667
082	0		\|a 657/.45 \|2 20
084			\|a QQ 530 \|0 (DE-625)141978: \|2 rvk
245	1	0	\|a Principles of auditing \|c O. Ray Whittington ...
250			\|a 10. ed.
264		1	\|a Homewood, IL u.a. \|b Irwin \|c 1992
300			\|a XXI, 824 S.
336			\|b txt \|2 rdacontent
337			\|b n \|2 rdamedia
338			\|b nc \|2 rdacarrier
650		4	\|a Auditing
650	0	7	\|a Revision \|g Wirtschaft \|0 (DE-588)4049674-0 \|2 gnd \|9 rswk-swf
650	0	7	\|a Wirtschaftsprüfung \|0 (DE-588)4066505-7 \|2 gnd \|9 rswk-swf
650	0	7	\|a Betriebsprüfung \|0 (DE-588)4006201-6 \|2 gnd \|9 rswk-swf
689	0	0	\|a Revision \|g Wirtschaft \|0 (DE-588)4049674-0 \|D s
689	0		\|5 DE-604
689	1	0	\|a Wirtschaftsprüfung \|0 (DE-588)4066505-7 \|D s
689	1		\|8 1\p \|5 DE-604
689	2	0	\|a Betriebsprüfung \|0 (DE-588)4006201-6 \|D s
689	2		\|8 2\p \|5 DE-604
700	1		\|a Whittington, Ray \|d 1948- \|e Sonstige \|0 (DE-588)135997259 \|4 oth
856	4	2	\|m HBZ Datenaustausch \|q application/pdf \|u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006335371&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA \|3 Inhaltsverzeichnis
999			\|a oai:aleph.bib-bvb.de:BVB01-006335371
883	1		\|8 1\p \|a cgwrk \|d 20201028 \|q DE-101 \|u https://d-nb.info/provenance/plan#cgwrk
883	1		\|8 2\p \|a cgwrk \|d 20201028 \|q DE-101 \|u https://d-nb.info/provenance/plan#cgwrk

Datensatz im Suchindex

_version_	1804123926533505024
adam_text	Contents CHAPTER 1 The Role of the Auditor in the American Economy 1 What Is the Attest Function? 2 What Is a Financial Statement Audit? 4 Economic Decision Making Requires Dependable Information 5 Credibility—The Contribution of the Independent Auditor to Financial Reporting 6 Major Auditing Developments of the 20th Century 7 Types of Audits 9 Types of Auditors 10 The Public Accounting Profession 12 American Institute of Certified Public Accountants 12 The CPA Examination 15 Financial Accounting Standards Board 16 Governmental Accounting Standards Board 16 Securities and Exchange Commission 17 Other Types of Professional Services 18 Organization of the Public Accounting Profession 19 Responsibilities of the Professional Staff 20 Professional Development for CPA Firm Personnel 23 Seasonal Fluctuations in Public Accounting Work 23 Relationships with Clients 24 CHAPTER 2 Professional Standards 35 Generally Accepted Auditing Standards (GAAS) 36 Application of Auditing Standards 37 Training and Proficiency 37 ix mtents Independence 37 Due Professional Care 38 Standards of Field Work—Accumulating Evidence 38 Adequate Planmng and Supervision 38 Sufficient Understanding of Internal Control 39 Sufficient Competent Evidential Matter 39 Standards of Reporting 39 Statements on Auditing Standards (SASs) 39 The Auditors Responsibility for Detecting Misstatements 40 The Auditors Report 43 The Introductory Paragraph of the Auditors Report 43 The Scope Paragraph of the Auditors Report 45 The Opinion Paragraph of the Auditors Report 45 The Financial Statements Present Fairly, in All Material Respects. . . 46 Generally Accepted Accounting Principles (GAAP) 48 Other Types of Auditors Reports 48 The Attestation Standards 50 Quality Control in CPA Firms 52 Division for CPA Firms 53 The Public Oversight Board 55 Peer Reviews 55 International Standards Setting 55 CHAPTER 3 Professional Ethics 69 The Need for Professional Ethics 69 Professional Ethics in Public Accounting 71 The AICPA Code of Professional Conduct 71 Analysis of Independence 77 Analysis of Integnty and Objectivity 84 Analysis of General Standards 85 Analysis of Compliance with Standards 85 Analysis of Accounting Principles 87 Analysis of Confidential Client Information 88 Analysis of Contingent Fees 89 Analysis of Acts Discreditable 89 Analysis of Advertising and Other Forms of Solicitation 90 Analysis of Commissions and Referral Fees 91 Contents xi Analysis of Form of Practice and Name 92 The CPA as Tax Adviser—Ethical Problems 92 Enforcement of Professional Ethics 93 Ethics for Infernal Auditors 94 CHAPTER 4 Legal Liability of Auditors 107 Unique Vulnerability of Accountanfs fo Lawsuits 108 Definition of Terms 108 Litigation Placed in Perspective 110 Auditors Liability to Their Clients 111 Lawsuits by Clients 111 Auditors Common Law Liability to Third Parties 112 Ultramares Approach 113 Restatement of Torts Approach 113 Rosenblum Approach 114 Liability to Third Parties under Statutory Law 115 Securities Act of 1933 116 Securities Exchange Act of 1934 117 Comparison of the 1933 and 1934 Acts 120 The Racketeer Influenced and Corrupt Organizations Act 120 Auditors Civil Liability: A Summary 121 Auditors Criminal Liability under the Securities Acts 121 The SEC s Regulation of Accountants 123 Accountants Liability for Accountmg and Review Services 124 The CPAs Posture in the Age of Litigation 126 CHAPTER 5 Planning the Audit; Designing Audit Programs 145 Client Acceptance 146 Audit Committees 147 Commumcation with Predecessor Auditors 147 Other Communications 149 Obtainmg the Engagement 149 Audit Planning 150 Developmg an Overall Audit Strategy 153 Audit Plans 159 Contents Time Budgets for Audit Engagements 160 Planning a Recurring Engagement 161 Designing Audit Programs 162 The Audit Trail 162 Organization of the Audit Program 163 Objectives of Audit Programs 166 General Objectives of Audit Programs for Asset Accounts 166 Substantiation of Account Balances 167 Existence of Assets 167 Rights to the Assets 168 Establishing Completeness 168 Valuation of Assets 170 Clerical Accuracy of Records 170 Financial Statement Presentation and Disclosure 171 An Illustration of Audit Program Design 171 Verification of Related Income Statement Accounts 173 The Audit Process 173 Relationship between Tests of Controls and Substantive Tests 176 Timing of Audit Work 177 CHAPTER 6 Evidence—What Kind and How Much? 189 Sufficient Competent Evidential Matter 190 Nature of Evidential Matter 190 Competence—A Relative Term 192 Sufficiency—A Matter of Judgment 192 Types of Audit Evidence 194 Evidence about Inherent Risk 194 Evidence about Control Risk 194 Evidence that Restricts Detection Risk 195 Evidence about Accounting Estimates 205 The Cost of Obtaining Evidence 206 Evidence Provided by Subsequent Events 207 Audit Procedures Relating to Subsequent Events 210 The Auditors Subsequent Discovery of Facts Existing at the Date of Their Report 212 Subsequent Discovery of Omitted Audit Procedures 213 Evidence for Related Party Transactions 213 Contents xiii CHAPTER 7 Internal Control 226 The Meaning of Internal Control 227 Internal Accounting Controls versus Internal Administrative Controls 227 Foreign Corrupt Practices Act 228 Means of Achieving Internal Control 229 Control Environment 229 Management Philosophy and Operating Style 229 Organizational Structure 230 Personnel Policies and Procedures 232 Methods of Assigning Authority and Responsibility 233 Management Control Methods 233 Internal Auditing 234 Audit Committee 234 The Accounting System 234 Control Procedures 235 Authorization of Transactions 235 Segregation of Duties 235 Adequate Documentation 236 Safeguards over Assets and Records 236 Independent Checks on Performance and Proper Valuation 237 Limitations of Internal Control 238 The Auditors Consideration of Internal Control 239 Obtain an Understanding of the Internal Control Structure 240 Assessing Control Risk 248 Decision Aids for Audit Program Modification 253 Consideration of the Work of Internal Auditors 253 Communication of Control Structure Related Matters 254 Internal Control in the Small Company 255 CHAPTER 8 Internal Control over EDP Activities 270 Nature of an Electronic Data Processing System 271 Characteristics of Various Types of EDP Systems 272 Internal Control in the Electronic Data Processing System 274 Organizational Controls in an Electronic Data Processing System 275 Organizational Controls and Computer Centered Fraud 278 Contents Documentation 280 Hardware Controls 281 Security for Files and Equipment 282 Controls over Input 283 Controls over Processing 284 Controls over Output 284 Control Responsibilities of the Internal Auditors 285 Control in Microcomputer Systems 286 Impact of EDP on the Audit Trail 287 The Auditors Consideration of Internal Control in an EDP System 288 Obtain an Understanding of Internal Control Sufficient to Plan the Audit 288 Assess Control Risk and Design Additional Tests of Controls 292 Perform Additional Tests of Controls 292 Reassess Control Risk and Modify Substantive Tests 298 Computer Service Centers 298 CHAPTER 9 Audit Sampling 311 Comparison of Statistical and Nonstatistical Sampling 312 Random Selection 313 Random Number Tables 314 Random Number Generators 315 Systematic Selection 315 Stratification 316 Block Samples 317 Sampling Plans 318 Allowance for Sampling Risk (Precision) 318 Sample Size 319 Audit Sampling for Tests of Controls 320 Defining a Deviation 320 Sampling Risk for Tests of Controls 321 The Allowance for Sampling Risk 322 Attributes Sampling 322 Detailed Illustration of Attributes Sampling 327 Other Statistical Attributes Sampling Approaches 329 Nonstatistical Attributes Sampling 330 Audit Sampling for Substantive Tests 331 Sampling Risk for Substantive Tests 331 Contents xv Variables Sampling 332 Mean per Unit Estimation 332 Controlling Sampling Risk 334 Determination of Sample Size 335 Evaluation of Sample Results 335 Detailed Illustration of Mean per Unit Estimation 336 Ratio and Difference Estimation 340 Illustration of Ratio and Difference Estimation 341 Nonstatistical Variables Sampling 342 Appendix I: Probability Proportional to Size (PPS) Sampling 353 Appendix 2: Audit Risk 360 CHAPTER 10 Audit Working Papers; Examination of the General Records 368 What Are Audit Working Papers? 369 Functions of Working Papers 369 Confidential Nature of Working Papers 372 Ownership of Audit Working Papers 373 Working Papers and Auditors Liability 373 Types of Working Papers 374 Organization of the Working Papers 377 Guidelines for Preparation of Working Papers 380 Computer Generated Working Papers 382 The Review of Audit Working Papers 382 Examination of the General Records 384 Articles of Incorporation and Bylaws 385 Partnership Contract 385 Corporate Minutes Book 386 Contracts Held or Issued by Client 387 Laws and Regulations 389 Correspondence Files 391 Income Tax Returns of Prior Years 391 Financial Statements and Annual Reports of Prior Years 391 Reports to the SEC 392 Review and Testing of the Accounting Records 392 The General Ledger 393 The General Journal 394 Audit Working Papers for the Examination of Accounting Records 397 Contents CHAPTER 11 Cash and Marketable Securities 413 Cash 413 Sources and Nature of Cash 413 The Auditors Objectives in Examination of Cash 414 How Much Audit Time for Cash? 416 Internal Control over Cash Transactions 416 Internal Control over Cash Receipts 418 Internal Control over Cash Disbursements 422 Internal Control Aspects of Petty Cash Funds 424 Internal Control and the Computer 426 Audit Working Papers for Cash 426 Audit Program for Cash 426 Interim Audit Work on Cash 440 Marketable Securities 440 The Auditors Objectives in Examination of Marketable Securities 440 Internal Control for Marketable Securities 441 Internal Control Questionnaire 442 Audit Program for Securities 442 Audit Procedures and Working Papers 444 CHAPTER 12 Accounts Receivable, Notes Receivable, and Sales Transactions 463 Receivables 464 Sources and Nature of Accounts Receivable 464 Sources and Nature of Notes Receivable 464 The Auditors Objectives in Examination of Receivables and Sales 464 Internal Control of Sales Transactions and Accounts Receivable 465 Internal Control of Notes Receivable 468 Internal Control and the Computer 469 Audit Working Papers for Receivables and Sales 469 Audit Program for Receivables and Sales Transactions 472 Interim Audit Work on Receivables and Sales 491 CHAPTER 13 Inventories and Cost of Goods Sold 505 Sources and Nature of Inventories and Cost of Goods Sold 506 The Auditors Approach in Examination of Inventories and Cost of Goods Sold 506 Contents xvii Internal Control over Inventories and Cost of Goods Sold 508 Internal Control and the Computer 512 Audit Working Papers for Inventories and Cost of Goods Sold 513 Audit Program for Inventories and Cost of Goods Sold 513 Problems Associated with Inventory of First Year Audit Clients 537 CHAPTER 14 Property, Plant and Equipment: Depreciation and Depletion 553 The Auditors Approach in Examination of Property, Plant, and Equipment 554 Contrast with Audit of Current Assets 554 Internal Control Structure Policies and Procedures for Plant and Equipment 555 The Plant and Equipment Budget 555 Other Major Control Devices 556 Audit Working Papers 557 Initial Audits and Repeat Engagements 557 Audit Program for Property, Plant, and Equipment 559 Depreciation 568 The Auditors Perspective toward Depreciation 568 Accelerated Cost Recovery System (ACRS) 569 The Auditors Objectives in Auditing Depreciation 569 Audit Program—Depreciation Expense and Accumulated Depreciation 570 Testing the Client s Provision for Depreciation 571 Examination of Natural Resources 571 Examination of Intangible Assets 572 Examination of Plant and Equipment in Advance of the Balance Sheet Date 573 CHAPTER 15 Accounts Payable and Other Liabilities 585 Accounts Payable 585 Sources and Nature of Accounts Payable 585 The Auditors Approach in Examination of Accounts Payable 586 Internal Control over Accounts Payable 587 Internal Control and the Computer 590 Audit Working Papers for Accounts Payable 590 Audit Program 590 Other Liabilities 602 Amounts Withheld from Employees Pay 602 Contents Sales Taxes Payable 603 Unclaimed Wages 603 Customers Deposits 603 Accrued Liabilities 604 Balance Sheet Presentation 608 Time of Examination 608 CHAPTER 16 Debt and Equity Capital; Loss Contingencies 620 Interest bearing Debt 621 Sources and Nature of Interest bearing Debt 621 The Auditors Approach in Examination of Interest bearing Debt 621 Internal Control over Interest bearing Debt 622 Audit Working Papers 623 Audit Program for Interest bearing Debt 623 Time of Examination—Interest bearing Debt 632 Equity Capital 632 Sources and Nature of Owners Equity 632 The Auditors Approach in Examination of Owners Equity 633 Internal Control for Owners Equity 633 Control of Capital Stock Transactions by the Board of Directors 634 Independent Registrar and Stock Transfer Agent 634 The Stock Certificate Book 635 The Stockholders Ledger 635 Internal Control over Dividends 636 Audit Working Papers for Owners Equity 636 Audit Program—Capital Stock 636 Retained Earnings and Dividends 640 Time of Examination—Stockholders Equity 641 Financial Statement Presentation of Stockholders Equity 641 Audit of Sole Proprietorships and Partnerships 642 Disclosure of Contingencies 643 Commitments 646 General Risk Contingencies 647 Audit Procedures for Loss Contingencies 647 Liability Representations 648 Financial Presentation of Loss Contingencies 648 Contents xix CHAPTER 17 Further Verification of Revenue and Expenses; Completing the Audit 663 Nature of Revenue and Expenses 663 The Auditors Approach in Examination of Revenues and Expenses 664 Revenue 665 Relationship of Revenue to Balance Sheet Accounts 665 Miscellaneous Revenue 666 Expenses 667 Relationship of Expenses to Balance Sheet Accounts 667 Audit Program for Selling, General, and Administrative Expenses 667 The Audit of Payroll 672 Internal Control 672 Methods of Achieving Internal Control 672 The Employment Function 673 Timekeeping 674 Payroll Records and Payroll Preparation 674 Distributing Paychecks or Cash to Employees 675 Description of Internal Control for Payroll 676 Audit Program for Payrolls 676 Income Statement Presentation 678 How Much Detail in the Income Statement? 678 Reporting Earnings per Share 678 Reporting by Diversified Companies 678 Examination of the Statement of Cash Flows 679 Completing the Audit 680 Audit Procedures 680 Evaluating Audit Findings 681 Communication with the Audit Committee 683 Responsibilities for Other Information in the Financial Report 685 CHAPTER 18 Auditors Reports 697 Financial Statements 698 Financial Statement Disclosures 698 The Auditors Standard Report 699 Expression of an Opinion 701 Materiality 702 Contents The Unqualified Report 702 Explanatory Language Added to the Unqualified Opinion 703 Qualified Opinions 708 Two or More Qualifications 711 Adverse Opinions 712 Disclaimer of Opinion 712 Summary of Auditors Reports 714 Different Opinions on Different Statements 714 Comparative Financial Statements in Audit Reports 715 Reports to the SEC 718 CHAPTER 19 Other Attestation and Accounting Services 735 The Attestation Function 737 Attestation Engagements—Historical Financial Information 738 Special Reports 738 Financial Statements Prepared for Use in Other Countries 742 Audits of Personal Financial Statements 743 Review Reports on Interim Statements of Public Companies 745 Review Services for Nonpublic Companies 747 Accountants Reports on Comparative Statements 750 Letters for Underwriters 751 Condensed Financial Statements 752 Attestation Engagements—Other Information 752 Prospective Financial Statements 752 Reports on Internal Accounting Control 754 Accounting Services 756 Compilation Engagements for Financial Statements of Nonpublic Companies 757 Other Association with the Financial Statements of Public Companies 760 Compilations of Prospective Financial Statements 761 Summary of Reporting 762 CHAPTER 20 Internal, Operational, and Compliance Auditing 777 Internal Auditing 777 What Is the Purpose of Internal Auditing? 778 Evolution of Internal Auditing 778 Contents xxi Professional Standards of Internal Auditing 780 Certification of Internal Auditors 783 Operational Auditing 784 Objectives of Operational Audits 784 General Approach to Operational Audits 785 Compliance Auditing 789 What Are Compliance Auditing Procedures? 789 Types of Audits 790 Compliance Auditing of Nonprofit Organizations 802 Compliance Auditing—A Summary 804 Index 815
any_adam_object	1
author_GND	(DE-588)135997259
building	Verbundindex
bvnumber	BV009585497
callnumber-first	H - Social Science
callnumber-label	HF5667
callnumber-raw	HF5667
callnumber-search	HF5667
callnumber-sort	HF 45667
callnumber-subject	HF - Commerce
classification_rvk	QQ 530
ctrlnum	(OCoLC)23771300 (DE-599)BVBBV009585497
dewey-full	657/.45
dewey-hundreds	600 - Technology (Applied sciences)
dewey-ones	657 - Accounting
dewey-raw	657/.45
dewey-search	657/.45
dewey-sort	3657 245
dewey-tens	650 - Management and auxiliary services
discipline	Wirtschaftswissenschaften
edition	10. ed.
format	Book
fullrecord	<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01734nam a2200457 c 4500</leader><controlfield tag="001">BV009585497</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">00000000000000.0</controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">940509s1992 \|\|\|\| 00\|\|\| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0256084084</subfield><subfield code="9">0-256-08408-4</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)23771300</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV009585497</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakddb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-355</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HF5667</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657/.45</subfield><subfield code="2">20</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QQ 530</subfield><subfield code="0">(DE-625)141978:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Principles of auditing</subfield><subfield code="c">O. Ray Whittington ...</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">10. ed.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Homewood, IL u.a.</subfield><subfield code="b">Irwin</subfield><subfield code="c">1992</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XXI, 824 S.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Auditing</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Revision</subfield><subfield code="g">Wirtschaft</subfield><subfield code="0">(DE-588)4049674-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Wirtschaftsprüfung</subfield><subfield code="0">(DE-588)4066505-7</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Betriebsprüfung</subfield><subfield code="0">(DE-588)4006201-6</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Revision</subfield><subfield code="g">Wirtschaft</subfield><subfield code="0">(DE-588)4049674-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="1" ind2="0"><subfield code="a">Wirtschaftsprüfung</subfield><subfield code="0">(DE-588)4066505-7</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="2" ind2="0"><subfield code="a">Betriebsprüfung</subfield><subfield code="0">(DE-588)4006201-6</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="2" ind2=" "><subfield code="8">2\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Whittington, Ray</subfield><subfield code="d">1948-</subfield><subfield code="e">Sonstige</subfield><subfield code="0">(DE-588)135997259</subfield><subfield code="4">oth</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006335371&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-006335371</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">2\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield></record></collection>
id	DE-604.BV009585497
illustrated	Not Illustrated
indexdate	2024-07-09T17:37:32Z
institution	BVB
isbn	0256084084
language	English
oai_aleph_id	oai:aleph.bib-bvb.de:BVB01-006335371
oclc_num	23771300
open_access_boolean
owner	DE-355 DE-BY-UBR
owner_facet	DE-355 DE-BY-UBR
physical	XXI, 824 S.
publishDate	1992
publishDateSearch	1992
publishDateSort	1992
publisher	Irwin
record_format	marc
spelling	Principles of auditing O. Ray Whittington ... 10. ed. Homewood, IL u.a. Irwin 1992 XXI, 824 S. txt rdacontent n rdamedia nc rdacarrier Auditing Revision Wirtschaft (DE-588)4049674-0 gnd rswk-swf Wirtschaftsprüfung (DE-588)4066505-7 gnd rswk-swf Betriebsprüfung (DE-588)4006201-6 gnd rswk-swf Revision Wirtschaft (DE-588)4049674-0 s DE-604 Wirtschaftsprüfung (DE-588)4066505-7 s 1\p DE-604 Betriebsprüfung (DE-588)4006201-6 s 2\p DE-604 Whittington, Ray 1948- Sonstige (DE-588)135997259 oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006335371&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk
spellingShingle	Principles of auditing Auditing Revision Wirtschaft (DE-588)4049674-0 gnd Wirtschaftsprüfung (DE-588)4066505-7 gnd Betriebsprüfung (DE-588)4006201-6 gnd
subject_GND	(DE-588)4049674-0 (DE-588)4066505-7 (DE-588)4006201-6
title	Principles of auditing
title_auth	Principles of auditing
title_exact_search	Principles of auditing
title_full	Principles of auditing O. Ray Whittington ...
title_fullStr	Principles of auditing O. Ray Whittington ...
title_full_unstemmed	Principles of auditing O. Ray Whittington ...
title_short	Principles of auditing
title_sort	principles of auditing
topic	Auditing Revision Wirtschaft (DE-588)4049674-0 gnd Wirtschaftsprüfung (DE-588)4066505-7 gnd Betriebsprüfung (DE-588)4006201-6 gnd
topic_facet	Auditing Revision Wirtschaft Wirtschaftsprüfung Betriebsprüfung
url	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006335371&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
work_keys_str_mv	AT whittingtonray principlesofauditing

Verfügbarkeit

Es ist kein Print-Exemplar vorhanden.

Fernleihe Bestellen Achtung: Nicht im THWS-Bestand! Inhaltsverzeichnis

MARC

Datensatz im Suchindex

Es ist kein Print-Exemplar vorhanden.

Ähnliche Einträge