<?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>02581cam a22004698i 4500</leader>
  <controlfield tag="001">22794694</controlfield>
  <controlfield tag="003">OSt</controlfield>
  <controlfield tag="005">20251007151011.0</controlfield>
  <controlfield tag="006">m    |o  d |     </controlfield>
  <controlfield tag="007">cr_|||||||||||</controlfield>
  <controlfield tag="008">220915s2023    nyu    jo     001 0 eng  </controlfield>
  <datafield tag="010" ind1=" " ind2=" ">
    <subfield code="a">  2022039640</subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">9781266847929</subfield>
    <subfield code="q">(ebook)</subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="z">9781266796852</subfield>
    <subfield code="q">(hardcover)</subfield>
  </datafield>
  <datafield tag="035" ind1=" " ind2=" ">
    <subfield code="a">22794694</subfield>
  </datafield>
  <datafield tag="040" ind1=" " ind2=" ">
    <subfield code="a">DLC</subfield>
    <subfield code="b">eng</subfield>
    <subfield code="c">DLC</subfield>
    <subfield code="e">rda</subfield>
  </datafield>
  <datafield tag="042" ind1=" " ind2=" ">
    <subfield code="a">pcc</subfield>
  </datafield>
  <datafield tag="050" ind1="0" ind2="0">
    <subfield code="a">HF566A66  2005</subfield>
  </datafield>
  <datafield tag="082" ind1="0" ind2="0">
    <subfield code="a">657/.45</subfield>
    <subfield code="2">23/eng/20220915</subfield>
  </datafield>
  <datafield tag="100" ind1="1" ind2=" ">
    <subfield code="a">Louwers, Timothy J.,</subfield>
    <subfield code="e">author.</subfield>
  </datafield>
  <datafield tag="245" ind1="1" ind2="0">
    <subfield code="a">Auditing &amp; assurance services </subfield>
    <subfield code="c">Timothy J. Louwers, </subfield>
  </datafield>
  <datafield tag="246" ind1="3" ind2=" ">
    <subfield code="a">Auditing and assurance services</subfield>
  </datafield>
  <datafield tag="263" ind1=" " ind2=" ">
    <subfield code="a">2301</subfield>
  </datafield>
  <datafield tag="264" ind1=" " ind2="1">
    <subfield code="a">New York :</subfield>
    <subfield code="b">McGraw Hill LLC,</subfield>
    <subfield code="c">[2023]</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">1 online resource</subfield>
  </datafield>
  <datafield tag="336" ind1=" " ind2=" ">
    <subfield code="a">text</subfield>
    <subfield code="b">txt</subfield>
    <subfield code="2">rdacontent</subfield>
  </datafield>
  <datafield tag="337" ind1=" " ind2=" ">
    <subfield code="a">computer</subfield>
    <subfield code="b">c</subfield>
    <subfield code="2">rdamedia</subfield>
  </datafield>
  <datafield tag="338" ind1=" " ind2=" ">
    <subfield code="a">online resource</subfield>
    <subfield code="b">cr</subfield>
    <subfield code="2">rdacarrier</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
    <subfield code="a">Revised edition of the authors' Auditing &amp; assurance services, 2021.</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
    <subfield code="a">Includes index.</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
    <subfield code="a">"As auditors, we are trained to investigate beyond appearances to determine the underlying facts-in other words, to look beneath the surface. From the Enron and WorldCom scandals of the early 2000s to the financial crisis of 2007-2008 to present-day issues and challenges related to significant estimation uncertainty, understanding the auditor's responsibility related to fraud, maintaining a clear perspective, probing for details, and understanding the big picture are indispensable to effective auditing. With the availability of greater levels of qualitative and quantitative information ("Big Data"), the need for technical skills and challenges facing today's auditor is greater than ever. The Louwers, Bagley, Blay, Strawser, and Thibodeau team has dedicated years of experience in the auditing field to this new edition of Auditing &amp; Assurance Services, supplying the necessary investigative tools for future auditors"--</subfield>
    <subfield code="c">Provided by publisher.</subfield>
  </datafield>
  <datafield tag="521" ind1=" " ind2=" ">
    <subfield code="a">Ages 18+</subfield>
    <subfield code="b">McGraw Hill LLC</subfield>
  </datafield>
  <datafield tag="588" ind1=" " ind2=" ">
    <subfield code="a">Description based on print version record and CIP data provided by publisher; resource not viewed.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Auditing.</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
    <subfield code="a">ROBERT J. RAMSEY</subfield>
    <subfield code="d">1970-</subfield>
    <subfield code="e">author.</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
    <subfield code="a">DAVID H. SINASON</subfield>
    <subfield code="e">author.</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
    <subfield code="a">JERRY R. STRAWSER</subfield>
    <subfield code="e">author.</subfield>
  </datafield>
  <datafield tag="776" ind1="0" ind2="8">
    <subfield code="i">Print version:</subfield>
    <subfield code="a">Louwers, Timothy J.</subfield>
    <subfield code="t">Auditing &amp; assurance services</subfield>
    <subfield code="b">Ninth Edition.</subfield>
    <subfield code="d">New York : McGraw Hill LLC, [2023]</subfield>
    <subfield code="z">9781266796852</subfield>
    <subfield code="w">(DLC) 2022039639</subfield>
  </datafield>
  <datafield tag="906" ind1=" " ind2=" ">
    <subfield code="a">7</subfield>
    <subfield code="b">cbc</subfield>
    <subfield code="c">orignew</subfield>
    <subfield code="d">1</subfield>
    <subfield code="e">ecip</subfield>
    <subfield code="f">20</subfield>
    <subfield code="g">y-gencatlg</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="2">lcc</subfield>
    <subfield code="c">BK</subfield>
    <subfield code="n">0</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">5939</subfield>
    <subfield code="d">5939</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">lcc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">LPL</subfield>
    <subfield code="b">LPL</subfield>
    <subfield code="c">GEN</subfield>
    <subfield code="d">2025-10-07</subfield>
    <subfield code="e">purchased</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">HF566A66 2005</subfield>
    <subfield code="p">2025/14815</subfield>
    <subfield code="r">2025-10-07 15:12:27</subfield>
    <subfield code="w">2025-10-07</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
</record>
