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| 001 - CONTROL NUMBER |
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| 003 - CONTROL NUMBER IDENTIFIER |
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LIBRIS |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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20210930192957.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
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120426s2011||||xxu s|||||||||||eng|d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9780470979709 |
| Terms of availability |
105 (NL) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| Canceled/invalid ISBN |
9780470661123 (print) |
| 035 ## - SYSTEM CONTROL NUMBER |
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| System control number |
(AU-PeEL)EBL706777 |
| 035 ## - SYSTEM CONTROL NUMBER |
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| System control number |
(OCoLC)769341642 |
| 035 ## - SYSTEM CONTROL NUMBER |
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| System control number |
(EBZ)ebs1363120e |
| 035 ## - SYSTEM CONTROL NUMBER |
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| System control number |
(EBZ)ebs1363120e |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(WaSeSS)ssj0000538018 |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
AU-PeEL |
| Language of cataloging |
eng |
| Transcribing agency |
AU-PeEL |
| Modifying agency |
AU-PeEL |
| -- |
Udig |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5626 .C653 2011 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Classification number |
657/.450218 |
| 084 ## - OTHER CLASSIFICATION NUMBER |
|---|
| Classification number |
Qbcf |
| Number source |
kssb/8 (machine generated) |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Collings, Steven. |
| 245 10 - TITLE STATEMENT |
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| Title |
Interpretation and Application of International Standards on Auditing |
| Medium |
[Elektronisk resurs]. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
2nd ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Hoboken : |
| Name of publisher, distributor, etc. |
John Wiley & Sons, |
| Date of publication, distribution, etc. |
2011. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 online resource (650 p.) |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Description based upon print version of record. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
WILEY : Interpretation and Application of International Standards on Auditing; Contents; Preface; Acknowledgements; About the Author; 1 The History of Auditing; 2 The Clarity Project; 3 The Code of Ethics for Professional Accountants; 4 ISA 200 (revised and redrafted) Overall Objectives of the Independent Auditor and theConduct of an Audit in Accordance with International Standards on Auditing; 5 ISA 210 (redrafted) Agreeing the Terms of Audit Engagements; 6 ISA 220 (redrafted) Quality Control for an Audit of Financial Statements; 7 ISA 230 (revised) Audit Documentation |
| 505 8# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
8 ISA 240 (redrafted) The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements9 ISA 250 (redrafted) Consideration of Laws and Regulations in an Audit of Financial Statements; 10 ISA 260 (revised and redrafted) Communication with Those Charged with Governance; 11 ISA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management; 12 ISA 300 (redrafted) Planning an Audit of Financial Statements; 13 ISA 315 (redrafted) Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and its Environment |
| 505 8# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
14 ISA 320 (revised and redrafted) Materiality in Planning and Performing an Audit15 ISA 330 (redrafted) The Auditor's Responses to Assessed Risks; 16 ISA 402 (revised and redrafted) Audit Considerations Relating to an Entity Using a Service Organisation; 17 ISA 450 (revised and redrafted) Evaluation of Misstatements Identified during the Audit; 18 ISA 500 (redrafted) Audit Evidence; 19 ISA 501 (redrafted) Audit Evidence -Specific Considerations for Selected Items; 20 ISA 505 (revised and redrafted) External Confirmations; 21 ISA 510 (redrafted) Initial Audit Engagements - Opening Balances |
| 505 8# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
22 ISA 520 (redrafted) Analytical Procedures23 ISA 530 (redrafted) Audit Sampling; 24 ISA 540 (revised and redrafted) Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures; 25 ISA 550 (revised and redrafted) Related Parties; 26 ISA 560 (redrafted) Subsequent Events; 27 ISA 570 (redrafted) Going Concern; 28 ISA 580 (revised and redrafted) Management Representations; 29 ISA 600 (revised and redrafted) Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors) |
| 505 8# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
30 ISA 610 (redrafted) Using theWork of Internal Auditors31 ISA 620 (revised and redrafted) Using the Work of an Auditor's Expert; 32 ISA 700 (revised) Forming an Opinion on the Financial Statements; 33 ISA 705 (revised and redrafted) Modifications to the Opinion in the Independent Auditor's Report; 34 ISA 706 (revised and redrafted) Emphasis of Matter Paragraphs and Other Matter(s) Paragraphs in the Independent Auditors' Report; 35 ISA 710 (redrafted) Comparative Information - Corresponding Figures and Comparative Financial Statements |
| 505 8# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
36 ISA 720 (redrafted) The Auditor's Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
Written by Steven Collings, winner of Accounting Technician of the Year at the British Accountancy Awards 2011, this book deals with the significant changes auditing has undergone in recent years, due in large part to well-publicised corporate disasters such as Enron and Parmalat, which have shaken the profession. In response, many countries have replaced pre-existing domestic standards with International Standards on Auditing (ISAs) in an attempt to ensure that auditors throughout the world apply the same level of standards during all audit assignments, and that audit quality remain |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Auditing -- Standards. |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Financial statements -- Standards. |
| 655 #0 - INDEX TERM--GENRE/FORM |
|---|
| Genre/form data or focus term |
Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| Relationship information |
Print: |
| Main entry heading |
Collings, Steven |
| Title |
Interpretation and Application of International Standards on Auditing |
| Place, publisher, and date of publication |
2011 |
| International Standard Book Number |
9780470661123 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="http://www.dawsonera.com/depp/reader/protected/external/AbstractView/S9780470979709">http://www.dawsonera.com/depp/reader/protected/external/AbstractView/S9780470979709</a> |
| Public note |
Online access for HV |
| -- |
DawsonEra eBooks |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="http://sfxeu10.hosted.exlibrisgroup.com/sfxjon/?url_ver=Z39.88-2004&ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/sfxit.com:opac_856&url_ctx_fmt=info:ofi/fmt:kev:mtx:ctx&sfx.ignore_date_threshold=1&rft.object_id=2550000000040665&svc_val_fmt=info:ofi/fmt:kev:mtx:sch_svc&">http://sfxeu10.hosted.exlibrisgroup.com/sfxjon/?url_ver=Z39.88-2004&ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&rfr_id=info:sid/sfxit.com:opac_856&url_ctx_fmt=info:ofi/fmt:kev:mtx:ctx&sfx.ignore_date_threshold=1&rft.object_id=2550000000040665&svc_val_fmt=info:ofi/fmt:kev:mtx:sch_svc&</a> |
| Public note |
Tillg�nglig f�r anv�ndare inom H�gskolan i J�nk�ping / Restricted access |
| -- |
Safari Books Online:Full Text |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="https://login.e.bibl.liu.se/login?url=http://library.books24x7.com/library.asp?^B&bookid=41751">https://login.e.bibl.liu.se/login?url=http://library.books24x7.com/library.asp?^B&bookid=41751</a> |
| Public note |
Extern tillg�ng endast anst�llda och studenter vid LiU |
| -- |
Books 24x7 Finance Pro Collection |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="http://proxy.lib.chalmers.se/login?url=http://library.books24x7.com/library.asp?^B&bookid=41751">http://proxy.lib.chalmers.se/login?url=http://library.books24x7.com/library.asp?^B&bookid=41751</a> |
| Public note |
Online access for Chalmers |
| -- |
Books24x7 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Books |
