MARC Record from marc_columbia

LEADER: 06023cam a22006618i 4500
001 15140965
005 20210607112537.0
006 m o d
007 cr |||||||||||
008 200309s2020 enk ob 001 0 eng
010 $a 2020011910
035 $a(OCoLC)on1143827366
035 $a(NNC)15140965
040 $aDLC$beng$erda$cDLC$dOCLCO$dOCLCQ$dOCLCF$dYDX$dUKAHL$dTYFRS$dNLW
019 $a1178959085$a1203793696
020 $a9780429457234$q(ebook)
020 $a0429457235$q(ebook)
020 $a9780429854125$q(e-book)
020 $a0429854129$q(e-book)
020 $a9780429854118$q(electronic bk. : EPUB)
020 $a0429854110$q(electronic bk. : EPUB)
020 $a9780429854101$q(electronic bk. : Mobipocket)
020 $a0429854102$q(electronic bk. : Mobipocket)
020 $z9781138314115$q(hardback)
020 $z9781138314122$q(paperback)
024 7 $a10.4324/9780429457234.$2doi
035 $a(OCoLC)1143827366$z(OCoLC)1178959085$z(OCoLC)1203793696
037 $a9780429457234$bTaylor & Francis
042 $apcc
050 00 $aHF5667
072 7 $aBUS$x003000$2bisacsh
072 7 $aKFCM$2bicssc
082 00 $a657/.45$223
049 $aZCUA
100 1 $aSmieliauskas, Wally J.,$d1947-$eauthor.
245 10 $aAuditing and society :$bresearch on audit practice and regulations /$cWally Smieliauskas, Minlei Ye and Ping Zhang.
263 $a2007
264 1 $aMilton Park, Abingdon, Oxon ;$aNew York, NY :$bRoutledge,$c2020.
300 $a1 online resource
336 $atext$btxt$2rdacontent
337 $acomputer$bn$2rdamedia
338 $aonline resource$bnc$2rdacarrier
504 $aIncludes bibliographical references and index.
505 0 $aHistory of auditing and accountability in society -- The philosophy of auditing -- Professional ethics and reputation -- Audit regulation -- Auditing standards -- Auditor liability and litigation risk -- Audit quality -- Audit fees -- The impact of audits -- Audits of compliance with GAAP financial reporting -- Audits of fair presentation with GAAPfinancial reporting.
520 $a"Auditing has become an essential component in market societies and the need for auditing skills has risen in line with globalization. This textbook provides a comprehensive overview of the role of financial statement auditing in contemporary society, including the auditor's role in evaluating the financial reporting of an auditee-a topic of central concern in the recent comprehensive review of the auditing profession in the Brydon Report (2019). The experienced authors provide insight into auditing research to help readers understand its function, regulation and role in theory and practice. With focus on private sector financial statement auditing and its regulation, the book includes perspectives on social theory, history and the importance of professional standards. The thought-provoking final chapter challenges students to consider the effectiveness of auditing in evaluating increasingly risky and complex accounting estimates involving assumptions about future events. A fundamental approach to auditing theory, this textbook will be useful reading for advanced undergraduate and postgraduate students across business and accounting fields"--$cProvided by publisher.
588 $aDescription based on print version record and CIP data provided by publisher; resource not viewed.
545 0 $aWally Smieliauskas is a professor of accounting at the University of Toronto, where he has been a faculty member since 1979. He received his PhD from the University of Wisconsin in 1980. He has published a variety of research on auditing issues, including a textbook now in its 8th edition. At the University of Toronto, Professor Smieliauskas developed the first degree-credit auditing course (in 1981) and the first advanced audit course (in 1990). In 1988-1993 he was the first director of the pioneering MBA Co-op program in Professional Accounting. The program is designed to facilitate the entry of undergraduate and graduate students from various fields into the profession and to provide a broader management education as well as specialized training in accounting, auditing, and tax topics. It has evolved to become the Master of Management & Professional Accounting (MMPA) program now offered through the University of Toronto's Mississauga campus. Minlei Ye is an associate professor of accounting at the University of Toronto, where she been a faculty member since 2009. She received her PhD from the University of British Columbia in 2009. She has published several auditing research articles in top-tier accounting journals. She has taught advanced auditing courses with Prof. Wally Smieliauskas for MMPA students. Ping Zhang is a professor of accounting at the University of Toronto, where he has been a faculty member since 2000. He received his PhD from the University of Waterloo in 1994 and was a faculty member at Wilfrid Laurier University and the University of Waterloo. He has published several research papers on auditing issues.
506 1 $aLegal Deposit;$cOnly available on premises controlled by the deposit library and to one user at any one time;$eThe Legal Deposit Libraries (Non-Print Works) Regulations (UK).$5WlAbNL
540 $aRestricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.$5WlAbNL
650 0 $aAuditing.
650 7 $aBUSINESS & ECONOMICS / Auditing$2bisacsh
650 7 $aAuditing.$2fast$0(OCoLC)fst00821166
655 4 $aElectronic books.
700 1 $aYe, Minlei,$eauthor.
700 1 $aZhang, Ping$c(College teacher),$eauthor.
776 08 $iPrint version:$aSmieliauskas, Wally J., 1947-$tAuditing and society$dMilton Park, Abingdon, Oxon ; New York, NY : Routledge, 2020.$z9781138314115$w(DLC) 2020011909
856 40 $uhttp://www.columbia.edu/cgi-bin/cul/resolve?clio15140965$zTaylor & Francis eBooks
852 8 $blweb$hEBOOKS