Quality control procedure for statutory financial audit : (Record no. 52056)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02473nam a2200421Ii 4500 |
| 001 - CONTROL NUMBER | |
| control field | 9781787142268 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | UtOrBLW |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20251029120808.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr un||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 170712s2017 enk ob 001 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781787142268 |
| Qualifying information | (e-book) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781787149137 |
| Qualifying information | ePUB |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | UtOrBLW |
| Language of cataloging | eng |
| Description conventions | rda |
| Transcribing agency | UtOrBLW |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF5667 |
| Item number | .S24 2017 |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | KFC |
| Source | bicssc |
| -- | bicssc |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | BUS001010 |
| Source | bisacsh |
| -- | bisacsh |
| 080 ## - UNIVERSAL DECIMAL CLASSIFICATION NUMBER | |
| Universal Decimal Classification number | 657 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Saha, Siddhartha Sankar, |
| Relator term | author. |
| 9 (RLIN) | 61321 |
| 245 10 - TITLE STATEMENT | |
| Title | Quality control procedure for statutory financial audit : |
| Remainder of title | an empirical study / |
| Statement of responsibility, etc. | Siddhartha Sankar Saha, Mitrendu Narayan Roy. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Bingley, United Kingdom : |
| Name of producer, publisher, distributor, manufacturer | Emerald Publishing Limited, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2017. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (310 pages). |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 500 ## - GENERAL NOTE | |
| General note | Includes index. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc | Includes bibliographical references. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Quality Control Procedure for Statutory Financial Audit: An Empirical Study takes a comprehensive look at the quality control framework for statutory financial audit. The authors, Saha and Roy, begin with a conceptual discussion on the quality of statutory audit of financial statements, focusing on identifying the different factors governing quality of audit, and establishing a comprehensive framework for quality control. They delve into the quality control framework in three specific countries: USA, UK and India, based on select parameters, and a comparative study is made among them. Lastly, the authors examine the effectiveness of the existing standards and other legal and regulatory requirements in enforcing quality control policies and procedures and suggesting modifications in those regulations which have been made based on a few respondents' perceptions. Their recommendations can improve the future audit environment in safeguarding stakeholders' interest. |
| 588 0# - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Print version record |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | |
| 9 (RLIN) | 61322 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | |
| General subdivision | Accounting |
| -- | Financial. |
| Source of heading or term | bisacsh |
| 9 (RLIN) | 57569 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | |
| Source of heading or term | bicssc |
| 9 (RLIN) | 57622 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Roy, Mitrendu Narayan, |
| Relator term | author. |
| 9 (RLIN) | 61323 |
| 776 ## - ADDITIONAL PHYSICAL FORM ENTRY | |
| International Standard Book Number | 9781787142275 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://www.emerald.com/insight/publication/doi/10.1108/9781787142268">https://www.emerald.com/insight/publication/doi/10.1108/9781787142268</a> |
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