rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Auditing
    sub title: concepts and methods
  name:
    name part: Pound, G. D.
    role:
      role term: creator
  name:
    name part: Gay, Grant.
  name:
    name part: Simnett, Roger.
  type of resource: text
  origin info:
    place:
      place term: vm
    place:
      place term: Sydney
    publisher: McGraw-Hill
    date issued: 1997
    edition: 3rd ed.
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: print
    extent: xviii, 750 p. : ill. ; 24cm.
  abstract: The audit profession: The audit function, the structure of the profession, ethics, independence and corporate governance, the legal liability of auditors. Planning and risk: elements of the audit process, audit planning I, II, understanding the internal control structure and assessing control risk. Procedures for collecting evidence: tests of transactions, tests of balances, audit sampling, the effect of computers on the audit, completion and review. Communications: the auditor's reporting obligations concernoing general-purpose financial reports, audit-related services and special-purpose reports. Other audits: internal and operational auditing, auditing in the public sector.
  note: Greg Pound, Grant Gay, Roger Simnet.
  subject:
    title info:
      title: Economics
  subject:
    title info:
      title: Auditing
  subject:
    topic: Auditing
  subject:
    topic: Auditing
    topic: Problems, exercises, etc
  classification: 657.45 PO-G
  identifier: 0074701266
  record info:
    record content source: IRC
    record creation date: 010320
    record change date: 20051111143953.0
    record identifier: 000049578