| 000 -LÍDER |
|---|
| Campo fijo de descripción fija |
02585nam#a2200265 4500 |
| 001 - NÚMERO DE CONTROL |
|---|
| Campo de control |
9781260687668 |
| 003 - IDENTIFICADOR DEL NÚMERO DE CONTROL |
|---|
| Campo de control |
VST |
| 005 - FECHA Y HORA DE LA ULTIMA TRANSACCIÓN |
|---|
| control field |
20240703092224.0 |
| 006 - ELEMENTOS DE LONGITUD FIJA - CARACTERÍSTICAS DE MATERIALES ADICIONALES - INFORMACIÓN GENERAL |
|---|
| Campo fijo de descripción fija -- Información general |
m o d |
| 007 - CAMPO FIJO DE DESCRIPCIÓN FIJA--INFORMACIÓN GENERAL |
|---|
| Campo fijo de descripción fija |
cr#un#---uucau |
| 008 - ELEMENTOS DE LONGITUD FIJA -- INFORMACIÓN GENERAL |
|---|
| Campo fijo de descripción fija -- Información general |
181017s2018 USA eng d |
| 020 ## - |
|---|
| -- |
9781260687668 |
| 040 ## - FUENTE DE CATALOGACIÓN |
|---|
| Agencia de catalogación original |
VST |
| Agencia que realiza la transcripción |
VST |
| Agencia que realiza la modificación |
VST |
| 100 1# - ASIENTO PRINCIPAL--NOMBRE PERSONAL |
|---|
| Nombre del autor personal |
William Messier Jr |
| 245 10 - TÍTULO PROPIAMENTE DICHO |
|---|
| Título |
Auditing & Assurance Services: A Systematic Approach, 11th Edition |
| Designación General del Material |
[Libro Electrónico - McGraw-Hill] |
| 250 ## - MENCIÓN DE EDICIÓN |
|---|
| Mención de edición |
11th edition |
| 260 ## - PUBLICACIÓN, DISTRIBUCIÓN, ETC. (PIE DE IMPRENTA) |
|---|
| Lugar de publicación, distribución, etc. |
United States of America : |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
United States of America : |
| Name of producer, publisher, distributor, manufacturer |
McGraw-Hill Higher Education, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2018 |
| 300 ## - DESCRIPCIÓN FÍSICA |
|---|
| Extensión |
1 online resource |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
computer |
| Media type code |
c |
| Source |
rdamedia |
| 520 ## - NOTA DE RESUMEN, ETC. |
|---|
| Nota de sumario, etc. |
The fundamental values central to the Messier Jr./Glover/Prawitt text include: student engagement a systematic approach and decision making.Student Engagement: The authors believe students are best served by acquiring a strong understanding of the basic concepts that underlie the audit process and how to apply those concepts to various audit and assurance services. The text is accessible to students through straightforward writing and the use of engaging relevant real-world examples illustrations and analogies. The text explicitly encourages students to “stop and think” at important points in the text to help them apply principles covered and also helps students see the application of concepts in a practical setting through “practice insight” boxes.A Systematic Approach: The authors first introduce the three underlying concepts of audit risk materiality and evidence then follow with a discussion of audit planning the assessment of control risk and a discussion of the nature timing and extent of evidence necessary to reach the appropriate level of detection risk. These concepts are then applied to each major business process and related account balances using a risk-based approach (in following with the new standards adopted by the various auditing boards).Decision Making: Since much of auditing practice involves the application of auditor judgment the authors focus on critical judgments and decision-making processes. If a student understands these basic concepts and how to apply them to an audit engagement he or she will be more effective in today's dynamic audit environment. The new edition even includes a full advanced module on Professional Judgment. |
| 650 #4 - ASIENTO SECUNDARIO DE MATERIA - TERMINO TEMÁTICO |
|---|
| Término temático o nombre geográfico como elemento de entrada |
Business & Economics/Accounting/General |
| 856 40 - LOCALIZACIÓN Y ACCESO ELECTRÓNICOS |
|---|
| Identificador Uniforme del Recurso |
<a href="https://bc.vitalsource.com/tenants/bibcent_ex/libraries?bookmeta_vbid=9781260687668">https://bc.vitalsource.com/tenants/bibcent_ex/libraries?bookmeta_vbid=9781260687668</a> |