Professional skepticism: A snapshot of provisions in the standerds on auditing (Record no. 11505)

MARC details
000 -LEADER
fixed length control field 00737npc a2200145Ia 4500
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 140613s2012 xx 000 0 und d
060 ## - NATIONAL LIBRARY OF MEDICINE CALL NUMBER
Classification number 657.45
245 ## - TITLE STATEMENT
Title Professional skepticism: A snapshot of provisions in the standerds on auditing
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Date of publication, distribution, etc. 2012
300 ## - PHYSICAL DESCRIPTION
Extent 65-69
520 ## - SUMMARY, ETC.
Summary, etc. The standards on Auditing (SAs) contain objectives, requirements and application and other explanatroy material that are designed to support tha auditor in obtaining resonable assurance. The SAs require the auditor to exercise professional judgment and maintain professional skepticism throughout thepalnning and performanceof the audit.
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term AUDITING
773 ## - HOST ITEM ENTRY
Other item identifier P14569
Note M
Host Itemnumber 21593
Host Biblionumber 11163
Title CHARTERED ACCOUNTANT
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Dewey Decimal Classification
Koha item type Articles

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