<?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>00905nam a22002537a 4500</leader>
  <controlfield tag="005">20250929091819.0</controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">9780273754947</subfield>
    <subfield code="c">TZS 96,200/=</subfield>
  </datafield>
  <datafield tag="040" ind1=" " ind2=" ">
    <subfield code="a">MCCL</subfield>
    <subfield code="b">eng.</subfield>
    <subfield code="e">AACR 2nd rev. ed.</subfield>
  </datafield>
  <datafield tag="082" ind1=" " ind2=" ">
    <subfield code="a">657.45 ARE</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Arens, Alvin A.</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Auditing and assurance services/</subfield>
    <subfield code="c">Alvin A. Arens, Randal J. Elder &amp; Mark S. Beasley</subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a">14th ed.</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Boston:</subfield>
    <subfield code="b">Person Education Limited</subfield>
    <subfield code="c">c2012.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">870p.:</subfield>
    <subfield code="b">Ill., col.;</subfield>
    <subfield code="c">28 cm.</subfield>
  </datafield>
  <datafield tag="504" ind1=" " ind2=" ">
    <subfield code="a">Includes index</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
    <subfield code="a">Offering coverage of the entire audit process, this text takes students step by step through each audit cycle, then shows how each step relates to the process as a whole. Increased emphasis is placed on e-commerce
</subfield>
  </datafield>
  <datafield tag="546" ind1=" " ind2=" ">
    <subfield code="a">eng.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Auditing</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Audit report</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Audit</subfield>
  </datafield>
  <datafield tag="700" ind1=" " ind2=" ">
    <subfield code="a">Elder, Randal J.</subfield>
  </datafield>
  <datafield tag="700" ind1=" " ind2=" ">
    <subfield code="a">Beasley, Mark S.</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="c">BK</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">11357</subfield>
    <subfield code="d">11357</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">MU002</subfield>
    <subfield code="b">MU002</subfield>
    <subfield code="d">2013-01-01</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">657.45 ARE</subfield>
    <subfield code="p">003855</subfield>
    <subfield code="r">2025-09-29 09:19:58</subfield>
    <subfield code="t">1</subfield>
    <subfield code="w">2025-09-29</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">MU002</subfield>
    <subfield code="b">MU002</subfield>
    <subfield code="d">2013-01-01</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">657.45 ARE</subfield>
    <subfield code="p">003856</subfield>
    <subfield code="r">2025-09-29 09:19:58</subfield>
    <subfield code="t">2</subfield>
    <subfield code="w">2025-09-29</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">MU002</subfield>
    <subfield code="b">MU002</subfield>
    <subfield code="d">2013-01-01</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">657.45 ARE</subfield>
    <subfield code="p">003857</subfield>
    <subfield code="r">2025-09-29 09:19:58</subfield>
    <subfield code="t">3</subfield>
    <subfield code="w">2025-09-29</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">MU002</subfield>
    <subfield code="b">MU002</subfield>
    <subfield code="d">2013-01-01</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">657.45 ARE</subfield>
    <subfield code="p">003858</subfield>
    <subfield code="r">2025-09-29 09:19:58</subfield>
    <subfield code="t">4</subfield>
    <subfield code="w">2025-09-29</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
</record>
