Auditing / (Record no. 2267)

MARC details
000 -LEADER
fixed length control field 03166nam a22002177a 4500
003 - CONTROL NUMBER IDENTIFIER
control field OSt
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20211130075515.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 210326b ||||| |||| 00| 0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9966012222
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9879966012225
040 ## - CATALOGING SOURCE
Original cataloging agency BUL
Language of cataloging eng
Transcribing agency BUL
Modifying agency BUL
Description conventions rda
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Edition number 23
Classification number 657.45
Item number MWI
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Mwindi, David.
245 ## - TITLE STATEMENT
Title Auditing /
Statement of responsibility, etc. David Mwindi.
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Nairobi :
Name of publisher, distributor, etc. Focus publishers Ltd,
Date of publication, distribution, etc. c2013.
300 ## - PHYSICAL DESCRIPTION
Extent 566 p. ;
Dimensions 22 cm.
500 ## - GENERAL NOTE
General note CONTENTS;<br/><br/>CHAPTER ONE: INTRODUCTION TO AUDIT AND ASSURANCE SERVICES<br/>1.1 What is assurance?<br/>1.2 Formal definition of auditing<br/>1.3 Who is an auditor?<br/>1.4 The need for an audit<br/>1.5 Objectives of an audit<br/>1.6 Form of auditor's report<br/>1.7 Responsibilities of the directors of a company in relation to the accounting function<br/>1.8 The meaning of true and fair<br/><br/>CHAPTER TWO: THE LEGAL AND PROFESSIONAL REQUIREMENTS OF AN AUDITOR<br/>2.1 Need for regulation<br/>2.3 Setting auditing standards<br/>2.4 Appointment of auditors<br/>2.5 Qualification for appointment as an auditor<br/>2.6 Removal of auditor from office<br/>2.7 Resignation of auditors<br/>2.8 Auditor's remuneration<br/>2.9 Rights of auditors<br/>2.10 Duties of the auditor<br/><br/>CHAPTER THREE: PROFESSIONAL ETHICS<br/>3.1 Code of ethics<br/>3.2 Application of the code of ethics<br/>3.3 Conceptual frame work approach<br/>3.4 Introduction to the fundamental principles<br/>3.5 Threats and safe guards<br/><br/>CHAPTER FOUR: AUDIT PLANNING<br/>4.1 Preliminary engagement activities<br/>4.2 Planning activities<br/>4.3 Audit planning activities<br/><br/>CHAPTER FIVE: RISK ASSESSMENT<br/>5.1 International standards on auditing and risk<br/>5.2 Risk assessment procedures and understanding the entity and it's environment<br/>5.3 Identifying and assessing the risks of material misstatement<br/><br/>CHAPTER SIX: INTERNAL AUDIT<br/>6.1 Scope and objectives of the audit function<br/>6.2 comparison of the internal auditor with the external auditor<br/>6.3 Liaison between internal and external audit<br/><br/>CHAPTER SEVEN: INTERNAL CONTROL<br/>7.1 The importance of internal control systems<br/>7.2 Controls relevant to the audit<br/>7.3 Depth of understanding of internal control<br/><br/>CHAPTER EIGHT: AUDIT EVIDENCE<br/>8.1 Audit evidence<br/>8.2 meaning of sufficient appropriate audit evidence<br/>8.3 Audit procedures for obtaining audit evidence<br/><br/>CHAPTER NINE: AUDIT SAMPLING<br/>9.1 Why auditors auditors adopt a sampling approach<br/>9.2 stages in audit sampling<br/>9.3 Sample selection methods<br/><br/>CHAPTER TEN: AUDIT PROCEDURES<br/>10.1 Substantive tests<br/>10.2 Vouching<br/>10.3 Verification of assets and liabilities<br/><br/>CHAPTER ELEVEN: AUDIT REPORTING<br/>11.1 The purpose of auditor's report<br/>11.2 The requirements of the companies Act with regard to the auditor's report<br/>11.3 Audit reporting<br/><br/>CHAPTER TWELVE: COMPLETION AND REVIEW<br/>12.1 Going concern<br/>12.2 The importance of the assumption<br/>12.3 The auditor's duty<br/><br/>CHAPTER THIRTEEN: AUDITOR'S LIABILITIES<br/>13.1 Civil liability under statutes<br/>13.2 Criminal liability under statutes<br/>13.3 Liability under the law of contract<br/>
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc. note Glossary : p. 552-559 . _ Index : p. 560-566.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Auditing
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Dewey Decimal Classification
Koha item type Book Closed Access
Edition 2nd edition
Classification part 657.45
Item part 1
Call number prefix MWI
Call number suffix 657.45 MWI
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Date acquired Source of acquisition Inventory number Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     Management Sciences Library Management Sciences Library 03/26/2021 Purchase 0019096   657.45 MWI 1 PALL23090605 03/26/2021 1 03/26/2021 Book Closed Access