<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>01548nam a2200277 a 4500</leader>
  <controlfield tag="001">vtls000047452</controlfield>
  <controlfield tag="003">MTX</controlfield>
  <controlfield tag="005">20251111152444.0</controlfield>
  <controlfield tag="008">041121s2001       a          001 0 eng d</controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">007232726X</subfield>
  </datafield>
  <datafield tag="039" ind1=" " ind2="9">
    <subfield code="a">201607252208</subfield>
    <subfield code="b">VLOAD</subfield>
    <subfield code="c">1</subfield>
    <subfield code="d">STAFF MATRIX</subfield>
    <subfield code="c">201306271828</subfield>
    <subfield code="d">VLOAD</subfield>
    <subfield code="c">201211141815</subfield>
    <subfield code="d">VLOAD</subfield>
    <subfield code="y">200411211400</subfield>
    <subfield code="z">sawat</subfield>
  </datafield>
  <datafield tag="040" ind1=" " ind2=" ">
    <subfield code="a">PBRU</subfield>
  </datafield>
  <datafield tag="082" ind1="0" ind2="4">
    <subfield code="a">657.45</subfield>
    <subfield code="b">W626P</subfield>
  </datafield>
  <datafield tag="100" ind1="1" ind2=" ">
    <subfield code="a">Whittington, O. Ray</subfield>
    <subfield code="9">71767</subfield>
  </datafield>
  <datafield tag="245" ind1="1" ind2="0">
    <subfield code="a">Principles of auditing and other assurance services /</subfield>
    <subfield code="c">O. Ray Whittington, Kurt Pany</subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a">13th ed.</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Boston :</subfield>
    <subfield code="b">Irwin/McGraw-Hill,</subfield>
    <subfield code="c">c2001</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">xvi, 816 p. :</subfield>
    <subfield code="b">ill. ;</subfield>
    <subfield code="c">24 cm.</subfield>
  </datafield>
  <datafield tag="505" ind1="2" ind2=" ">
    <subfield code="a">The Role of the public accountant in the american economy -- Professional standards -- Professional ethics -- Legal liability of CPAs -- Planning the audit; designing audit programs -- Internal control -- Consideration of internal control in a computer environment -- Audit sampling -- Cash and financial investments -- Accounts receivable, notes receivable, and revenue -- Inventories and cost of goods sold -- Property, plant, and equipment: depreciation and depletion -- Accounts payable and other liabilities -- Debt and equity capital -- Auditing operations and completing the audit -- Auditors' reports -- Special reports and accounting and review services -- Other assurance services -- Internal, operational, and compliance auditing</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Auditing</subfield>
    <subfield code="9">42607</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
    <subfield code="a">Pany, Kurt</subfield>
    <subfield code="9">71768</subfield>
  </datafield>
  <datafield tag="910" ind1=" " ind2=" ">
    <subfield code="a">200411</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="c">1</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">44617</subfield>
    <subfield code="d">44617</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="8">ENGfl4</subfield>
    <subfield code="a">PBRU</subfield>
    <subfield code="b">PBRU</subfield>
    <subfield code="c">1005</subfield>
    <subfield code="d">2004-12-07</subfield>
    <subfield code="g">0.00</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">657.45 W626P</subfield>
    <subfield code="p">1000122542</subfield>
    <subfield code="r">2018-06-21 00:00:00</subfield>
    <subfield code="t">2</subfield>
    <subfield code="w">2018-06-21</subfield>
    <subfield code="y">1</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="8">ENGfl4</subfield>
    <subfield code="a">PBRU</subfield>
    <subfield code="b">PBRU</subfield>
    <subfield code="c">1005</subfield>
    <subfield code="d">2004-12-07</subfield>
    <subfield code="g">0.00</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">657.45 W626P</subfield>
    <subfield code="p">1000122541</subfield>
    <subfield code="r">2018-06-21 00:00:00</subfield>
    <subfield code="t">1</subfield>
    <subfield code="w">2018-06-21</subfield>
    <subfield code="y">1</subfield>
  </datafield>
</record>
