<?xml version="1.0" encoding="UTF-8"?>
<collection xmlns="http://www.loc.gov/MARC21/slim">
 <record>
  <leader>01251nam a2200205Ia 4500</leader>
  <controlfield tag="001">CTU_213324</controlfield>
  <controlfield tag="008">210402s9999    xx            000 0 und d</controlfield>
  <datafield tag="082" ind1=" " ind2=" ">
   <subfield code="a">658.450994</subfield>
  </datafield>
  <datafield tag="082" ind1=" " ind2=" ">
   <subfield code="b">G285/3rd</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
   <subfield code="a">Gay, Grant</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2="0">
   <subfield code="a">Auditing and assurance services in Australia</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2="0">
   <subfield code="c">Grant Gay, Roger Simnett</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
   <subfield code="a">Boston</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
   <subfield code="b">McGraw-Hill</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
   <subfield code="c">2005</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
   <subfield code="a">The second edition of this market-leading text from the highly respected Gay and Simnett author team provides students with a solid theoretical grounding in auditing and assurance services. Now incorporating a strategic business risk approach, this second edition has a greater international focus and provides students with new practical examples of the theory in action. The authors' position at the forefront of industry development ensures that this text incorporates cutting-edge material consistent with leading discussion on the direction of the industry. This latest edition continues to lead the way with the inclusion of the most recent material on updated standards and practice</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
   <subfield code="a">Auditing,Textbooks,Kiểm toán</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
   <subfield code="z">Australia,Úc</subfield>
  </datafield>
  <datafield tag="904" ind1=" " ind2=" ">
   <subfield code="i">Nguyên</subfield>
  </datafield>
  <datafield tag="980" ind1=" " ind2=" ">
   <subfield code="a">Trung tâm Học liệu Trường Đại học Cần Thơ</subfield>
  </datafield>
 </record>
</collection>
