The future of audit : (Record no. 8185)
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|---|---|
| fixed length control field | 04671cam a2200829 i 4500 |
| 001 - CONTROL NUMBER | |
| control field | ocn795041149 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OCoLC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20220517104808.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr ||||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 120831s2010 aca o 001 0 eng d |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | RMIOT |
| Language of cataloging | eng |
| Description conventions | pn |
| -- | rda |
| Transcribing agency | RMIOT |
| Modifying agency | NTE |
| -- | JSTOR |
| -- | ZMC |
| -- | OCLCF |
| -- | YDXCP |
| -- | OCLCQ |
| -- | EBLCP |
| -- | OCLCQ |
| -- | IAS |
| -- | ICG |
| -- | SOI |
| -- | OCLCA |
| -- | OCLCQ |
| -- | OTZ |
| -- | MERER |
| -- | MERUC |
| -- | OCLCQ |
| -- | LOA |
| -- | VFL |
| -- | LND |
| -- | WY@ |
| -- | U3W |
| -- | OAPEN |
| -- | VT2 |
| -- | WYU |
| -- | CNTRU |
| -- | OCLCQ |
| -- | NJT |
| -- | OCLCQ |
| -- | BRF |
| -- | OCLCQ |
| -- | N$T |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781921666513 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 192166651X |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781921666506 |
| Qualifying information | (pbk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 1921666501 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | 3093278 |
| -- | (N$T) |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)795041149 |
| 037 ## - SOURCE OF ACQUISITION | |
| Stock number | 22573/ctt236gnp |
| Source of stock number/acquisition | JSTOR |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 043 ## - GEOGRAPHIC AREA CODE | |
| Geographic area code | u-at--- |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF5616.A8 |
| Item number | F87 2010 |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | BUS003000 |
| Source | bisacsh |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657.45 |
| Edition number | 22 |
| 049 ## - LOCAL HOLDINGS (OCLC) | |
| Holding library | MAIN |
| 245 04 - TITLE STATEMENT | |
| Title | The future of audit : |
| Remainder of title | keeping capital markets efficient / |
| Statement of responsibility, etc. | Keith Houghton [and others]. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Acton, A.C.T. : |
| Name of producer, publisher, distributor, manufacturer | ANU E Press, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2010. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 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 |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 347 ## - DIGITAL FILE CHARACTERISTICS | |
| File type | data file |
| 500 ## - GENERAL NOTE | |
| General note | Includes index. |
| 505 00 - FORMATTED CONTENTS NOTE | |
| Title | Introduction and summary of findings -- |
| -- | Research method -- |
| -- | Understanding of the audit and perceptions of the deliverables -- |
| -- | Communication -- |
| -- | Understanding of materiality -- |
| -- | Developing business acumen and client and industry knowledge -- |
| -- | Attracting and supporting staff -- |
| -- | Retention of staff -- |
| -- | Auditor independence -- |
| -- | Regulatory reforms to audit: their impacts -- |
| -- | Increasingly Prescriptive audits: A Distraction for Auditors? -- |
| -- | The approach, operation and resources of regulators -- |
| -- | Competition -- |
| -- | Differential auditing standards -- |
| -- | Internal audit -- |
| -- | Other assurance services and reports -- |
| -- | Differing levels of audit assurance -- |
| -- | Conclusion and recommendations. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | "At a time when increased independence requirements for auditors, legal backing for auditing standards, and increased audit documentation requirements have occurred, this book examines key issues in the market for audit services in Australia. It investigates issues including: the understandability of audit and the state of the audit expectations gap; auditors' business acumen and industry expertise; the auditors' use of materiality; whether or not the increasingly prescriptive nature of auditing is creating a distraction from the 'real' audit task and stifling auditors' judgement; whether or not CLERP 9 reforms involving audit partner rotation and restrictions on non-audit service provision are efficient and effective and reactions to the increasing scrutiny of auditors and audit firms by regulators."--Publisher's description |
| 588 0# - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Print version record. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Added to collection customer.56279.3 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Auditing |
| Geographic subdivision | Australia. |
| 9 (RLIN) | 49514 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Auditing |
| General subdivision | Standards |
| Geographic subdivision | Australia. |
| 9 (RLIN) | 49515 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Auditing |
| General subdivision | Law and legislation |
| Geographic subdivision | Australia. |
| 9 (RLIN) | 49516 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Auditors |
| Geographic subdivision | Australia. |
| 9 (RLIN) | 49517 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Auditors' reports |
| Geographic subdivision | Australia. |
| 9 (RLIN) | 49518 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Banking. |
| Source of heading or term | bicssc |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Economics, finance, business and management. |
| Source of heading or term | bicssc |
| 9 (RLIN) | 25731 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Finance and accounting. |
| Source of heading or term | bicssc |
| 9 (RLIN) | 49519 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Finance. |
| Source of heading or term | bicssc |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | BUSINESS & ECONOMICS |
| General subdivision | Auditing. |
| Source of heading or term | bisacsh |
| 9 (RLIN) | 49520 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Auditing. |
| Source of heading or term | fast |
| Authority record control number or standard number | (OCoLC)fst00821166 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Auditing |
| General subdivision | Law and legislation. |
| Source of heading or term | fast |
| Authority record control number or standard number | (OCoLC)fst00821180 |
| 9 (RLIN) | 49521 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Auditing |
| General subdivision | Standards. |
| Source of heading or term | fast |
| Authority record control number or standard number | (OCoLC)fst00821196 |
| 9 (RLIN) | 49522 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Auditors. |
| Source of heading or term | fast |
| Authority record control number or standard number | (OCoLC)fst00821246 |
| 9 (RLIN) | 49523 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Auditors' reports. |
| Source of heading or term | fast |
| Authority record control number or standard number | (OCoLC)fst00821264 |
| 9 (RLIN) | 49524 |
| 651 #7 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME | |
| Geographic name | Australia. |
| Source of heading or term | fast |
| Authority record control number or standard number | (OCoLC)fst01204543 |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Auditing |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Capital Markets |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Book. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Houghton, Keith A. |
| 9 (RLIN) | 49525 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Jubb, Christine. |
| 9 (RLIN) | 49526 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Kend, Michael. |
| 9 (RLIN) | 49527 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Ng, Juliana. |
| 9 (RLIN) | 49528 |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Title | Future of audit. |
| Place, publisher, and date of publication | Acton, A.C.T. : ANU E Press, 2010 |
| International Standard Book Number | 9781921666506 |
| Record control number | (OCoLC)643585945 |
| 787 0# - OTHER RELATIONSHIP ENTRY | |
| Note | isMemberOf Books http://researchbank.rmit.edu.au/view/rmit:16 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Materials specified | EBSCOhost |
| Uniform Resource Identifier | <a href="https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=3093278">https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=3093278</a> |
| 938 ## - | |
| -- | ProQuest Ebook Central |
| -- | EBLB |
| -- | EBL4653420 |
| 938 ## - | |
| -- | OAPEN Foundation |
| -- | OPEN |
| -- | 459250 |
| 938 ## - | |
| -- | YBP Library Services |
| -- | YANK |
| -- | 11821972 |
| 938 ## - | |
| -- | EBSCOhost |
| -- | EBSC |
| -- | 3093278 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | E-books |
| 994 ## - | |
| -- | 92 |
| -- | N$T |
No items available.