=LDR 00000nam 2200000 4500 =001 INLIS000000000003325 =005 20221110112359 =035 ##$$a 0010-0520003325 =008 221110################|##########|#eng## =020 ##$$a 0-324-11776-0 =041 $$a eng =082 ##$$a 657.45 =084 ##$$a 657.45 RIC a =100 #$$a Ricchiute, David N =245 1#$$a Auditing and Assurance Services /$c David N. Ricchiute =250 ##$$a 7th Ed. =260 ##$$a Australia :$b Thomson South-Western,$c 2003 =300 ##$$a xxv, 813 p. : $b : illus, ; $c 26cm. =500 ##$$a Indeks : p.803 - 813 =520 ##$$a This book exposes students both to the demand for and the supply of the profession's flagship service, financial statement audits, and to the nature of the value-added assurance services decision makers demand in the informetion age. Consistent with recent and dramatic changes in the profession, it : introduces client strategy templates that approach a client from the vantage point of management's risk, the strategies management undetakes to overcome risk, and the transactions and events that are the product of management's strategies; illustrates value-added assurance services in every chapter; disusses an auditor's responsibility for earnings manipulation in several key accounting issues: revenue recognition, environmental liabilities, postretirement health care obligations, impaired assets, and financial instruments; equips students to prepare working papers through working paper review cases that replicate profesional practice issues; proposes over 40 research projects that rely on databases, annual reports, and the professional literature. =650 4$$a Auditing =650 4$$a Assurance Services =990 ##$$a 11190/MKRI-P/XI-2008 =990 ##$$a 11191/MKRI-P/XI-2008 =990 ##$$a 11191/MKRI-P/XI-2008 =990 ##$$a 11190/MKRI-P/XI-2008