00000nam 2200000 4500 INLIS000000000003325 20221110112359 0010-0520003325 221110################|##########|#eng## 0-324-11776-0 eng 657.45 657.45 RIC a Ricchiute, David N Auditing and Assurance Services / David N. Ricchiute 7th Ed. Australia : Thomson South-Western, 2003 xxv, 813 p. : : illus, ; 26cm. Indeks : p.803 - 813 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. Auditing Assurance Services 11190/MKRI-P/XI-2008 11191/MKRI-P/XI-2008 11191/MKRI-P/XI-2008 11190/MKRI-P/XI-2008