Interpretational issues in bank audit (Record no. 11688)

MARC details
000 -LEADER
fixed length control field 00809npc a2200181Ia 4500
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 140613s2013 xx 000 0 und d
060 ## - NATIONAL LIBRARY OF MEDICINE CALL NUMBER
Classification number 332.1
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name NAGANATHAN, M
245 ## - TITLE STATEMENT
Title Interpretational issues in bank audit
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Date of publication, distribution, etc. 2013
300 ## - PHYSICAL DESCRIPTION
Extent 88-91
520 ## - SUMMARY, ETC.
Summary, etc. Thanks to the prescriptive approach adopted by the regulator, banking has seen a sort of convergence vis-a-vis the accounting aspects. But given the diversity of the users, however much one tries, different interpretations do exist in the readingof guidelines and circulars issued by the regulators from time to time. This article tries to track down such differences.
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term AUDIT
653 ## - INDEX TERM--UNCONTROLLED
Uncontrolled term BANKING
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name NARASIMHAN, P S
773 ## - HOST ITEM ENTRY
Other item identifier P14766
Note M
Host Itemnumber 21596
Host Biblionumber 11163
Title CHARTERED ACCOUNTANT
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Dewey Decimal Classification
Koha item type Articles

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