| 000 -LEADER |
|---|
| fixed length control field |
00835nam a22001457a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20230420101747.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
230420b ||||| |||| 00| 0 eng d |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Preferred name for the person |
Gartland, Daniel J. |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
The importance of audit planning |
| 264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Date of publication, distribution, etc |
2017 |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
The article focuses on significance of an audit planning approaches by corporations. Topics discussed include illustration of different auditing standards related to professional liability under the American Institute of Certified Public Accountants (AICPA) standards; provision of services related to analysis of client's business leads to risk assessment; and recommendation for an investment in time variable while planning for an audit. |
| 773 ## - HOST ITEM ENTRY |
|---|
| Title |
Journal of Accountancy |
| Main entry heading |
Sep2017, Vol. 224 Issue 3, pages 14 - 15 |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Source of classification or shelving scheme |
|
| Item type |
JOURNAL ARTICLE |