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  <titleInfo>
    <title>Auditing and assurance services</title>
    <subTitle>an applied approach</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Stuart, Iris C.</namePart>
    <namePart type="date">1950-</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">nyu</placeTerm>
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    <place>
      <placeTerm type="text">New York, NY</placeTerm>
    </place>
    <publisher>McGraw-Hill</publisher>
    <dateIssued>c2012</dateIssued>
    <dateIssued encoding="marc">2012</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>435 p. ; 29 cm.</extent>
  </physicalDescription>
  <tableOfContents>What is auditing? -- The audit planning process : understanding the risk of material misstatement -- Internal controls -- Auditing the revenue business process -- Audit evidence and the auditor's responsibility for fraud detection -- Auditing the acquisition and expenditure business process -- Auditing the inventory business process -- Audit sampling : tests of internal controls -- Audit sampling : substantive tests of details -- Cash and investment business processes -- Long-term debt and owner's equity business process -- Completing the audit -- Audit reports -- The auditing profession.</tableOfContents>
  <note type="statement of responsibility">Iris C. Stuart.</note>
  <note>Includes index.</note>
  <subject authority="lcsh">
    <topic>Auditing</topic>
  </subject>
  <classification authority="ddc" edition="22">657.45 STA</classification>
  <identifier type="isbn">9780073404004 (acidfree paper)</identifier>
  <identifier type="lccn">2010044756</identifier>
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    <recordCreationDate encoding="marc">101021</recordCreationDate>
    <recordChangeDate encoding="iso8601">20171121124935.0</recordChangeDate>
    <recordIdentifier source="BD-DhUL">16512504</recordIdentifier>
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