Näkökulmia tilintarkastukseen ja arviointiin
Kokoomateos tuottaa uutta tieteellisesti tutkittua tietoa tilintarkastuksen ja arvioinnin ajankohtaisista kysymyksistä. Tilintarkastusala on ollut merkittävien muutosten kohteena viimeisen 10 vuoden aikana. Teoksen artikkelit liittyvät tilintarkastukseen kattaen tilintarkastajan rooliin, vastuuseen...
Ausführliche Beschreibung
Format: |
E-Book |
---|---|
Sprache: |
Finnisch |
Erschienen: |
Tampere: Tampere University Press ; 2017 |
---|
Rechteinformationen: |
Open Access Creative Commons ; https://creativecommons.org/licenses/by-nc-nd/4.0 |
---|
Schlagwörter: |
---|
Umfang: |
1 Online-Ressource (1 electronic resource (267 p.)) |
---|
Links: | |
---|---|
ISBN: |
978-952-03-0438-6 |
Katalog-ID: |
101847935X |
---|
LEADER | 01000cam a22002652 4500 | ||
---|---|---|---|
001 | 101847935X | ||
003 | DE-627 | ||
005 | 20241009145828.0 | ||
007 | cr uuu---uuuuu | ||
008 | 180215s2017 xx |||||o 00| ||fin c | ||
020 | |a 9789520304386 |9 978-952-03-0438-6 | ||
035 | |a (DE-627)101847935X | ||
035 | |a (DE-599)GBV101847935X | ||
035 | |a (OCoLC)1004187554 | ||
035 | |a (OAPEN)31375 | ||
035 | |a (EBP)062143603 | ||
040 | |a DE-627 |b ger |c DE-627 |e rakwb | ||
041 | |a fin | ||
072 | 7 | |a KFCM |2 bicssc | |
245 | 1 | 0 | |a Näkökulmia tilintarkastukseen ja arviointiin |
264 | 1 | |a Tampere |b Tampere University Press |c 2017 | |
300 | |a 1 Online-Ressource (1 electronic resource (267 p.)) | ||
336 | |a Text |b txt |2 rdacontent | ||
337 | |a Computermedien |b c |2 rdamedia | ||
338 | |a Online-Ressource |b cr |2 rdacarrier | ||
506 | 0 | |a Open Access |f Unrestricted online access |2 star | |
520 | |a Kokoomateos tuottaa uutta tieteellisesti tutkittua tietoa tilintarkastuksen ja arvioinnin ajankohtaisista kysymyksistä. Tilintarkastusala on ollut merkittävien muutosten kohteena viimeisen 10 vuoden aikana. Teoksen artikkelit liittyvät tilintarkastukseen kattaen tilintarkastajan rooliin, vastuuseen ja siirtohinnoitteluun, sekä tilintarkastuksen laadukkuuteen ja tilintarkastuskertomuksiin liittyviä kysymyksiä. Arviointia koskevissa artikkeleissa tarkastellaan erityisesti tuloksellisuuden ja toiminnan tarkoituksenmukaisuuden arviointia ja tarkastusta. Monitieteisen tutkimuksen tuloksena syntyy kokoava ja moniulotteinen käsitys tilintarkastuksesta ja arvioinnista sekä niihin liittyvästä tämänhetkisestä tutkimuksesta ja mahdollisista jatkotutkimuspoluista. Toimituskunnan poikkitieteellinen yhteistyö tuottaa lisäksi uusia yhteisiä näkökulmia tarkastajien tärkeästä roolista ja vastuusta, sekä tarkastuksilta vaadittavasta laajuudesta, laadukkuudesta ja eettisyydestä. Teos on suunnattu muun muassa tilintarkastuksen ja arvioinnin ammattilaisille, opiskelijoille ja tutkijoille | ||
520 | |a This book Näkökulmia tilintarkastukseen ja arviointiin provides original scientific research about various current auditing and evaluation topics. Over the past decade, the field of auditing has seen substantial changes. The topic areas covered in the first chapters reflect established auditing topics such as the role and responsibility of auditors, transfer pricing, the quality of auditing and issues with audit reports. Other chapters address emerging concerns in performance evaluation and auditing. This book will be of value to practitioners, students and academics interested in contemporary aspects of auditing and evaluation | ||
540 | |a Creative Commons |f https://creativecommons.org/licenses/by-nc-nd/4.0 |2 cc | ||
546 | |a Finnish | ||
650 | 4 | |a Management accounting & bookkeeping | |
650 | 4 | |a Management accounting, bookkeeping and auditing | |
856 | 4 | 0 | |u https://library.oapen.org/bitstream/id/d82c714d-c5df-439f-9f0c-82f7ba35106f/629586.pdf |m X:OAPEN |x Verlag |z OAPEN Library: download the publication |z kostenfrei |
856 | 4 | 0 | |u http://library.oapen.org/handle/20.500.12657/31375 |m X:OAPEN |x Verlag |z OAPEN Library: description of the publication |z kostenfrei |
912 | |a ZDB-94-OAL | ||
912 | |a GBV_ILN_22 | ||
912 | |a ISIL_DE-18 | ||
912 | |a SYSFLAG_1 | ||
912 | |a GBV_KXP | ||
912 | |a SSG-OPC-FIN | ||
912 | |a GBV_ILN_23 | ||
912 | |a ISIL_DE-830 | ||
912 | |a GBV_ILN_30 | ||
912 | |a ISIL_DE-104 | ||
912 | |a GBV_ILN_31 | ||
912 | |a ISIL_DE-27 | ||
912 | |a GBV_ILN_34 | ||
912 | |a ISIL_DE-18-302 | ||
912 | |a GBV_ILN_39 | ||
912 | |a ISIL_DE-547 | ||
912 | |a GBV_ILN_40 | ||
912 | |a ISIL_DE-7 | ||
912 | |a GBV_ILN_63 | ||
912 | |a ISIL_DE-Wim2 | ||
912 | |a GBV_ILN_65 | ||
912 | |a ISIL_DE-3 | ||
912 | |a GBV_ILN_70 | ||
912 | |a ISIL_DE-89 | ||
912 | |a GBV_ILN_72 | ||
912 | |a ISIL_DE-35 | ||
912 | |a GBV_ILN_95 | ||
912 | |a ISIL_DE-542 | ||
912 | |a GBV_ILN_110 | ||
912 | |a ISIL_DE-Luen4 | ||
912 | |a GBV_ILN_132 | ||
912 | |a ISIL_DE-959 | ||
912 | |a GBV_ILN_136 | ||
912 | |a ISIL_DE-Wis1 | ||
912 | |a GBV_ILN_147 | ||
912 | |a ISIL_DE-Fl3 | ||
912 | |a GBV_ILN_161 | ||
912 | |a ISIL_DE-960 | ||
912 | |a GBV_ILN_187 | ||
912 | |a ISIL_DE-Ki95 | ||
912 | |a GBV_ILN_213 | ||
912 | |a ISIL_DE-551 | ||
912 | |a GBV_ILN_230 | ||
912 | |a ISIL_DE-552 | ||
912 | |a GBV_ILN_283 | ||
912 | |a ISIL_DE-Ha163 | ||
912 | |a GBV_ILN_293 | ||
912 | |a ISIL_DE-960-3 | ||
912 | |a GBV_ILN_370 | ||
912 | |a ISIL_DE-1373 | ||
912 | |a GBV_ILN_603 | ||
912 | |a ISIL_DE-B1556 | ||
912 | |a GBV_ILN_808 | ||
912 | |a GBV_ILN_2403 | ||
912 | |a ISIL_DE-LFER | ||
951 | |a BO | ||
980 | |2 22 |1 01 |x 0018 |b 4015986962 |h OLR-ZDB-94-OAL |k OAPEN Library |y zu |z 07-12-21 | ||
980 | |2 23 |1 01 |x 0830 |b 1822768500 |h OLR-OAPEN |u f |y z |z 31-10-18 | ||
980 | |2 30 |1 01 |x 0104 |b 176556056X |h GBV-OAPEN |y z |z 14-04-18 | ||
980 | |2 31 |1 01 |x 0027 |b 1765530377 |y z |z 14-04-18 | ||
980 | |2 34 |1 01 |x 3551 |b 1782024603 |h OLR-OAPEN |y zi002 |z 04-07-18 | ||
980 | |2 39 |1 01 |x 0547 |b 1765575575 |h GBV-OAPEN |y ke |z 14-04-18 | ||
980 | |2 40 |1 01 |x 0007 |b 1765515378 |h OLR-OAPEN |y xsn |z 14-04-18 | ||
980 | |2 63 |1 01 |x 3401 |b 1765590558 |h E-Books LF GBV-OAPEN |y z |z 14-04-18 | ||
980 | |2 65 |1 01 |x 0003 |b 1765605504 |h OLR-OAPEN |y z |z 14-04-18 | ||
980 | |2 70 |1 01 |x 0089 |b 1765545382 |h OLR-OAPEN-OA |k OAPEN Online Library Open Access eBook |y z |z 14-04-18 | ||
980 | |2 72 |1 01 |x 0035 |b 177369796X |h OLR-OAPEN-OA |k OAPEN Online Library Open Access eBook |y z |z 03-06-18 | ||
980 | |2 95 |1 01 |x 3095 |b 4343082628 |h OLR-OAL |k Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. |y z |z 24-06-23 | ||
980 | |2 110 |1 01 |x 3110 |b 350659799X |h OLR-GBV-OAPEN |k Open Access |y z |z 12-08-19 | ||
980 | |2 132 |1 01 |x 0959 |b 1780326076 |h OLR-OAPEN |u Open Access |y x |z 23-06-18 | ||
980 | |2 136 |1 01 |x 3526 |b 1765486521 |h OLR-OAPEN |y z |z 14-04-18 | ||
980 | |2 147 |1 01 |x 3528 |b 3594024091 |h OLR-OAPEN |k frei verfügbar für Europa-Universität Flensburg, Hochschule Flensburg und Zentrale Hochschulbibliothek |k Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. |y z |z 12-02-20 | ||
980 | |2 161 |1 01 |x 0960 |b 1765456509 |h OLR-OAPEN |k OAPEN Online Library Open Access eBook |y z |z 14-04-18 | ||
980 | |2 187 |1 01 |x 3520 |b 1769509828 |k JSTOR Open Access eBook |y z |z 09-05-18 | ||
980 | |2 213 |1 01 |x 0551 |b 3493771797 |h OLR-OAPEN |k OAPEN Online Library Open Access eBook |y z |z 16-07-19 | ||
980 | |2 230 |1 01 |x 0552 |b 351184648X |h OLR-OAPEN |k OAPEN Online Library Open Access eBook |y z |z 04-09-19 | ||
980 | |2 283 |1 01 |x 3283 |b 1765501555 |h OLR-OAL |y z |z 14-04-18 | ||
980 | |2 293 |1 01 |x 3293 |b 1765471524 |h OLR-OAPEN |k OAPEN Online Library Open Access eBook |y z |z 14-04-18 | ||
980 | |2 370 |1 01 |x 4370 |b 182476524X |h OLR-FREE |k Kostenloser Zugriff |y z |z 07-11-18 | ||
980 | |2 603 |1 01 |x 4603 |b 3630395473 |h OLR-OAPEN |k Bitte beachten Sie die Nutzungsbedingungen und Copyright-Bestimmungen des Verlages/Herausgebers. |y z |z 22-04-20 | ||
980 | |2 808 |1 01 |x 4808 |b 3488782085 |h OLR-OAPEN |k OAPEN Library |y zg |z 19-06-19 | ||
980 | |2 2403 |1 01 |x DE-LFER |b 4579396251 |c 00 |f --%%-- |d --%%-- |e n |j --%%-- |y l01 |z 13-09-24 | ||
981 | |2 22 |1 01 |x 0018 |y Volltextzugang |r http://library.oapen.org/handle/20.500.12657/31375 | ||
981 | |2 23 |1 01 |x 0830 |r http://library.oapen.org/handle/20.500.12657/31375 | ||
981 | |2 30 |1 01 |x 0104 |y Open Access |r http://library.oapen.org/handle/20.500.12657/31375 | ||
981 | |2 31 |1 01 |x 0027 |y eBook GBV-OAPEN |r http://library.oapen.org/handle/20.500.12657/31375 | ||
981 | |2 34 |1 01 |x 3551 |y OpenAccess |r http://library.oapen.org/handle/20.500.12657/31375 | ||
981 | |2 40 |1 01 |x 0007 |y Volltext, Open Access |r http://library.oapen.org/handle/20.500.12657/31375 | ||
981 | |2 63 |1 01 |x 3401 |y E-Book |r http://library.oapen.org/handle/20.500.12657/31375 | ||
981 | |2 65 |1 01 |x 0003 |y Open Access |r http://library.oapen.org/handle/20.500.12657/31375 | ||
981 | |2 65 |1 01 |x 0003 |y Dieser Titel ist Teil einer Datenbank |r http://www.bibliothek.uni-regensburg.de/dbinfo/detail.php?titel_id=10728&bib_id=ulb_hal | ||
981 | |2 70 |1 01 |x 0089 |r http://library.oapen.org/handle/20.500.12657/31375 |z LF | ||
981 | |2 72 |1 01 |x 0035 |r http://www.oapen.org/search?identifier=629586 | ||
981 | |2 95 |1 01 |x 3095 |r http://library.oapen.org/handle/20.500.12657/31375 | ||
981 | |2 110 |1 01 |x 3110 |y Open Access |r http://www.oapen.org/search?identifier=629586 | ||
981 | |2 132 |1 01 |x 0959 |r http://www.oapen.org/search?identifier=629586 | ||
981 | |2 136 |1 01 |x 3526 |y Open Access |r http://library.oapen.org/handle/20.500.12657/31375 | ||
981 | |2 147 |1 01 |x 3528 |r http://library.oapen.org/handle/20.500.12657/31375 | ||
981 | |2 161 |1 01 |x 0960 |r http://library.oapen.org/handle/20.500.12657/31375 |z LF | ||
981 | |2 187 |1 01 |x 3520 |r http://library.oapen.org/handle/20.500.12657/31375 | ||
981 | |2 213 |1 01 |x 0551 |r http://www.oapen.org/search?identifier=629586 | ||
981 | |2 230 |1 01 |x 0552 |r http://www.oapen.org/search?identifier=629586 | ||
981 | |2 283 |1 01 |x 3283 |r http://library.oapen.org/handle/20.500.12657/31375 | ||
981 | |2 293 |1 01 |x 3293 |r http://library.oapen.org/handle/20.500.12657/31375 |z LF | ||
981 | |2 370 |1 01 |x 4370 |r http://library.oapen.org/handle/20.500.12657/31375 | ||
981 | |2 603 |1 01 |x 4603 |r http://library.oapen.org/handle/20.500.12657/31375 | ||
981 | |2 808 |1 01 |x 4808 |y Volltextzugang |r http://library.oapen.org/handle/20.500.12657/31375 | ||
981 | |2 2403 |1 01 |x DE-LFER |r https://library.oapen.org/bitstream/id/d82c714d-c5df-439f-9f0c-82f7ba35106f/629586.pdf | ||
982 | |2 31 |1 01 |x 0027 |8 00 |a eBook GBV-OAPEN | ||
982 | |2 132 |1 01 |x 0959 |8 00 |a EBooks OAPEN Open Access | ||
995 | |2 22 |1 01 |x 0018 |a OLR-ZDB-94-OAL | ||
995 | |2 23 |1 01 |x 0830 |a OLR-OAPEN | ||
995 | |2 30 |1 01 |x 0104 |a GBV-OAPEN | ||
995 | |2 34 |1 01 |x 3551 |a OLR-OAPEN | ||
995 | |2 39 |1 01 |x 0547 |a GBV-OAPEN | ||
995 | |2 39 |1 01 |x 0547 |a LF | ||
995 | |2 40 |1 01 |x 0007 |a OLR-OAPEN | ||
995 | |2 63 |1 01 |x 3401 |a E-Books LF GBV-OAPEN | ||
995 | |2 65 |1 01 |x 0003 |a OLR-OAPEN | ||
995 | |2 70 |1 01 |x 0089 |a OLR-OAPEN-OA | ||
995 | |2 72 |1 01 |x 0035 |a OLR-OAPEN-OA | ||
995 | |2 95 |1 01 |x 3095 |a OLR-OAL | ||
995 | |2 110 |1 01 |x 3110 |a OLR-GBV-OAPEN | ||
995 | |2 132 |1 01 |x 0959 |a OLR-OAPEN | ||
995 | |2 136 |1 01 |x 3526 |a OLR-OAPEN | ||
995 | |2 147 |1 01 |x 3528 |a OLR-OAPEN | ||
995 | |2 161 |1 01 |x 0960 |a OLR-OAPEN | ||
995 | |2 213 |1 01 |x 0551 |a OLR-OAPEN | ||
995 | |2 230 |1 01 |x 0552 |a OLR-OAPEN | ||
995 | |2 283 |1 01 |x 3283 |a OLR-OAL | ||
995 | |2 293 |1 01 |x 3293 |a OLR-OAPEN | ||
995 | |2 370 |1 01 |x 4370 |a OLR-FREE | ||
995 | |2 370 |1 01 |x 4370 |a olr-ebook GBV-OAPEN | ||
995 | |2 603 |1 01 |x 4603 |a OLR-OAPEN | ||
995 | |2 808 |1 01 |x 4808 |a OLR-OAPEN |
matchkey_str |
book:9789520304386:2017---- |
---|---|
oclc_num |
1004187554 |
hierarchy_sort_str |
2017 |
publishDate |
2017 |
allfields |
9789520304386 978-952-03-0438-6 (DE-627)101847935X (DE-599)GBV101847935X (OCoLC)1004187554 (OAPEN)31375 (EBP)062143603 DE-627 ger DE-627 rakwb fin KFCM bicssc Näkökulmia tilintarkastukseen ja arviointiin Tampere Tampere University Press 2017 1 Online-Ressource (1 electronic resource (267 p.)) Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Open Access Unrestricted online access star Kokoomateos tuottaa uutta tieteellisesti tutkittua tietoa tilintarkastuksen ja arvioinnin ajankohtaisista kysymyksistä. Tilintarkastusala on ollut merkittävien muutosten kohteena viimeisen 10 vuoden aikana. Teoksen artikkelit liittyvät tilintarkastukseen kattaen tilintarkastajan rooliin, vastuuseen ja siirtohinnoitteluun, sekä tilintarkastuksen laadukkuuteen ja tilintarkastuskertomuksiin liittyviä kysymyksiä. Arviointia koskevissa artikkeleissa tarkastellaan erityisesti tuloksellisuuden ja toiminnan tarkoituksenmukaisuuden arviointia ja tarkastusta. Monitieteisen tutkimuksen tuloksena syntyy kokoava ja moniulotteinen käsitys tilintarkastuksesta ja arvioinnista sekä niihin liittyvästä tämänhetkisestä tutkimuksesta ja mahdollisista jatkotutkimuspoluista. Toimituskunnan poikkitieteellinen yhteistyö tuottaa lisäksi uusia yhteisiä näkökulmia tarkastajien tärkeästä roolista ja vastuusta, sekä tarkastuksilta vaadittavasta laajuudesta, laadukkuudesta ja eettisyydestä. Teos on suunnattu muun muassa tilintarkastuksen ja arvioinnin ammattilaisille, opiskelijoille ja tutkijoille This book Näkökulmia tilintarkastukseen ja arviointiin provides original scientific research about various current auditing and evaluation topics. Over the past decade, the field of auditing has seen substantial changes. The topic areas covered in the first chapters reflect established auditing topics such as the role and responsibility of auditors, transfer pricing, the quality of auditing and issues with audit reports. Other chapters address emerging concerns in performance evaluation and auditing. This book will be of value to practitioners, students and academics interested in contemporary aspects of auditing and evaluation Creative Commons https://creativecommons.org/licenses/by-nc-nd/4.0 cc Finnish Management accounting & bookkeeping Management accounting, bookkeeping and auditing https://library.oapen.org/bitstream/id/d82c714d-c5df-439f-9f0c-82f7ba35106f/629586.pdf X:OAPEN Verlag OAPEN Library: download the publication kostenfrei http://library.oapen.org/handle/20.500.12657/31375 X:OAPEN Verlag OAPEN Library: description of the publication kostenfrei ZDB-94-OAL GBV_ILN_22 ISIL_DE-18 SYSFLAG_1 GBV_KXP SSG-OPC-FIN GBV_ILN_23 ISIL_DE-830 GBV_ILN_30 ISIL_DE-104 GBV_ILN_31 ISIL_DE-27 GBV_ILN_34 ISIL_DE-18-302 GBV_ILN_39 ISIL_DE-547 GBV_ILN_40 ISIL_DE-7 GBV_ILN_63 ISIL_DE-Wim2 GBV_ILN_65 ISIL_DE-3 GBV_ILN_70 ISIL_DE-89 GBV_ILN_72 ISIL_DE-35 GBV_ILN_95 ISIL_DE-542 GBV_ILN_110 ISIL_DE-Luen4 GBV_ILN_132 ISIL_DE-959 GBV_ILN_136 ISIL_DE-Wis1 GBV_ILN_147 ISIL_DE-Fl3 GBV_ILN_161 ISIL_DE-960 GBV_ILN_187 ISIL_DE-Ki95 GBV_ILN_213 ISIL_DE-551 GBV_ILN_230 ISIL_DE-552 GBV_ILN_283 ISIL_DE-Ha163 GBV_ILN_293 ISIL_DE-960-3 GBV_ILN_370 ISIL_DE-1373 GBV_ILN_603 ISIL_DE-B1556 GBV_ILN_808 GBV_ILN_2403 ISIL_DE-LFER BO 22 01 0018 4015986962 OLR-ZDB-94-OAL OAPEN Library zu 07-12-21 23 01 0830 1822768500 OLR-OAPEN f z 31-10-18 30 01 0104 176556056X GBV-OAPEN z 14-04-18 31 01 0027 1765530377 z 14-04-18 34 01 3551 1782024603 OLR-OAPEN zi002 04-07-18 39 01 0547 1765575575 GBV-OAPEN ke 14-04-18 40 01 0007 1765515378 OLR-OAPEN xsn 14-04-18 63 01 3401 1765590558 E-Books LF GBV-OAPEN z 14-04-18 65 01 0003 1765605504 OLR-OAPEN z 14-04-18 70 01 0089 1765545382 OLR-OAPEN-OA OAPEN Online Library Open Access eBook z 14-04-18 72 01 0035 177369796X OLR-OAPEN-OA OAPEN Online Library Open Access eBook z 03-06-18 95 01 3095 4343082628 OLR-OAL Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. z 24-06-23 110 01 3110 350659799X OLR-GBV-OAPEN Open Access z 12-08-19 132 01 0959 1780326076 OLR-OAPEN Open Access x 23-06-18 136 01 3526 1765486521 OLR-OAPEN z 14-04-18 147 01 3528 3594024091 OLR-OAPEN frei verfügbar für Europa-Universität Flensburg, Hochschule Flensburg und Zentrale Hochschulbibliothek Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. z 12-02-20 161 01 0960 1765456509 OLR-OAPEN OAPEN Online Library Open Access eBook z 14-04-18 187 01 3520 1769509828 JSTOR Open Access eBook z 09-05-18 213 01 0551 3493771797 OLR-OAPEN OAPEN Online Library Open Access eBook z 16-07-19 230 01 0552 351184648X OLR-OAPEN OAPEN Online Library Open Access eBook z 04-09-19 283 01 3283 1765501555 OLR-OAL z 14-04-18 293 01 3293 1765471524 OLR-OAPEN OAPEN Online Library Open Access eBook z 14-04-18 370 01 4370 182476524X OLR-FREE Kostenloser Zugriff z 07-11-18 603 01 4603 3630395473 OLR-OAPEN Bitte beachten Sie die Nutzungsbedingungen und Copyright-Bestimmungen des Verlages/Herausgebers. z 22-04-20 808 01 4808 3488782085 OLR-OAPEN OAPEN Library zg 19-06-19 2403 01 DE-LFER 4579396251 00 --%%-- --%%-- n --%%-- l01 13-09-24 22 01 0018 Volltextzugang http://library.oapen.org/handle/20.500.12657/31375 23 01 0830 http://library.oapen.org/handle/20.500.12657/31375 30 01 0104 Open Access http://library.oapen.org/handle/20.500.12657/31375 31 01 0027 eBook GBV-OAPEN http://library.oapen.org/handle/20.500.12657/31375 34 01 3551 OpenAccess http://library.oapen.org/handle/20.500.12657/31375 40 01 0007 Volltext, Open Access http://library.oapen.org/handle/20.500.12657/31375 63 01 3401 E-Book http://library.oapen.org/handle/20.500.12657/31375 65 01 0003 Open Access http://library.oapen.org/handle/20.500.12657/31375 65 01 0003 Dieser Titel ist Teil einer Datenbank http://www.bibliothek.uni-regensburg.de/dbinfo/detail.php?titel_id=10728&bib_id=ulb_hal 70 01 0089 http://library.oapen.org/handle/20.500.12657/31375 LF 72 01 0035 http://www.oapen.org/search?identifier=629586 95 01 3095 http://library.oapen.org/handle/20.500.12657/31375 110 01 3110 Open Access http://www.oapen.org/search?identifier=629586 132 01 0959 http://www.oapen.org/search?identifier=629586 136 01 3526 Open Access http://library.oapen.org/handle/20.500.12657/31375 147 01 3528 http://library.oapen.org/handle/20.500.12657/31375 161 01 0960 http://library.oapen.org/handle/20.500.12657/31375 LF 187 01 3520 http://library.oapen.org/handle/20.500.12657/31375 213 01 0551 http://www.oapen.org/search?identifier=629586 230 01 0552 http://www.oapen.org/search?identifier=629586 283 01 3283 http://library.oapen.org/handle/20.500.12657/31375 293 01 3293 http://library.oapen.org/handle/20.500.12657/31375 LF 370 01 4370 http://library.oapen.org/handle/20.500.12657/31375 603 01 4603 http://library.oapen.org/handle/20.500.12657/31375 808 01 4808 Volltextzugang http://library.oapen.org/handle/20.500.12657/31375 2403 01 DE-LFER https://library.oapen.org/bitstream/id/d82c714d-c5df-439f-9f0c-82f7ba35106f/629586.pdf 31 01 0027 00 eBook GBV-OAPEN 132 01 0959 00 EBooks OAPEN Open Access 22 01 0018 OLR-ZDB-94-OAL 23 01 0830 OLR-OAPEN 30 01 0104 GBV-OAPEN 34 01 3551 OLR-OAPEN 39 01 0547 GBV-OAPEN 39 01 0547 LF 40 01 0007 OLR-OAPEN 63 01 3401 E-Books LF GBV-OAPEN 65 01 0003 OLR-OAPEN 70 01 0089 OLR-OAPEN-OA 72 01 0035 OLR-OAPEN-OA 95 01 3095 OLR-OAL 110 01 3110 OLR-GBV-OAPEN 132 01 0959 OLR-OAPEN 136 01 3526 OLR-OAPEN 147 01 3528 OLR-OAPEN 161 01 0960 OLR-OAPEN 213 01 0551 OLR-OAPEN 230 01 0552 OLR-OAPEN 283 01 3283 OLR-OAL 293 01 3293 OLR-OAPEN 370 01 4370 OLR-FREE 370 01 4370 olr-ebook GBV-OAPEN 603 01 4603 OLR-OAPEN 808 01 4808 OLR-OAPEN |
spelling |
9789520304386 978-952-03-0438-6 (DE-627)101847935X (DE-599)GBV101847935X (OCoLC)1004187554 (OAPEN)31375 (EBP)062143603 DE-627 ger DE-627 rakwb fin KFCM bicssc Näkökulmia tilintarkastukseen ja arviointiin Tampere Tampere University Press 2017 1 Online-Ressource (1 electronic resource (267 p.)) Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Open Access Unrestricted online access star Kokoomateos tuottaa uutta tieteellisesti tutkittua tietoa tilintarkastuksen ja arvioinnin ajankohtaisista kysymyksistä. Tilintarkastusala on ollut merkittävien muutosten kohteena viimeisen 10 vuoden aikana. Teoksen artikkelit liittyvät tilintarkastukseen kattaen tilintarkastajan rooliin, vastuuseen ja siirtohinnoitteluun, sekä tilintarkastuksen laadukkuuteen ja tilintarkastuskertomuksiin liittyviä kysymyksiä. Arviointia koskevissa artikkeleissa tarkastellaan erityisesti tuloksellisuuden ja toiminnan tarkoituksenmukaisuuden arviointia ja tarkastusta. Monitieteisen tutkimuksen tuloksena syntyy kokoava ja moniulotteinen käsitys tilintarkastuksesta ja arvioinnista sekä niihin liittyvästä tämänhetkisestä tutkimuksesta ja mahdollisista jatkotutkimuspoluista. Toimituskunnan poikkitieteellinen yhteistyö tuottaa lisäksi uusia yhteisiä näkökulmia tarkastajien tärkeästä roolista ja vastuusta, sekä tarkastuksilta vaadittavasta laajuudesta, laadukkuudesta ja eettisyydestä. Teos on suunnattu muun muassa tilintarkastuksen ja arvioinnin ammattilaisille, opiskelijoille ja tutkijoille This book Näkökulmia tilintarkastukseen ja arviointiin provides original scientific research about various current auditing and evaluation topics. Over the past decade, the field of auditing has seen substantial changes. The topic areas covered in the first chapters reflect established auditing topics such as the role and responsibility of auditors, transfer pricing, the quality of auditing and issues with audit reports. Other chapters address emerging concerns in performance evaluation and auditing. This book will be of value to practitioners, students and academics interested in contemporary aspects of auditing and evaluation Creative Commons https://creativecommons.org/licenses/by-nc-nd/4.0 cc Finnish Management accounting & bookkeeping Management accounting, bookkeeping and auditing https://library.oapen.org/bitstream/id/d82c714d-c5df-439f-9f0c-82f7ba35106f/629586.pdf X:OAPEN Verlag OAPEN Library: download the publication kostenfrei http://library.oapen.org/handle/20.500.12657/31375 X:OAPEN Verlag OAPEN Library: description of the publication kostenfrei ZDB-94-OAL GBV_ILN_22 ISIL_DE-18 SYSFLAG_1 GBV_KXP SSG-OPC-FIN GBV_ILN_23 ISIL_DE-830 GBV_ILN_30 ISIL_DE-104 GBV_ILN_31 ISIL_DE-27 GBV_ILN_34 ISIL_DE-18-302 GBV_ILN_39 ISIL_DE-547 GBV_ILN_40 ISIL_DE-7 GBV_ILN_63 ISIL_DE-Wim2 GBV_ILN_65 ISIL_DE-3 GBV_ILN_70 ISIL_DE-89 GBV_ILN_72 ISIL_DE-35 GBV_ILN_95 ISIL_DE-542 GBV_ILN_110 ISIL_DE-Luen4 GBV_ILN_132 ISIL_DE-959 GBV_ILN_136 ISIL_DE-Wis1 GBV_ILN_147 ISIL_DE-Fl3 GBV_ILN_161 ISIL_DE-960 GBV_ILN_187 ISIL_DE-Ki95 GBV_ILN_213 ISIL_DE-551 GBV_ILN_230 ISIL_DE-552 GBV_ILN_283 ISIL_DE-Ha163 GBV_ILN_293 ISIL_DE-960-3 GBV_ILN_370 ISIL_DE-1373 GBV_ILN_603 ISIL_DE-B1556 GBV_ILN_808 GBV_ILN_2403 ISIL_DE-LFER BO 22 01 0018 4015986962 OLR-ZDB-94-OAL OAPEN Library zu 07-12-21 23 01 0830 1822768500 OLR-OAPEN f z 31-10-18 30 01 0104 176556056X GBV-OAPEN z 14-04-18 31 01 0027 1765530377 z 14-04-18 34 01 3551 1782024603 OLR-OAPEN zi002 04-07-18 39 01 0547 1765575575 GBV-OAPEN ke 14-04-18 40 01 0007 1765515378 OLR-OAPEN xsn 14-04-18 63 01 3401 1765590558 E-Books LF GBV-OAPEN z 14-04-18 65 01 0003 1765605504 OLR-OAPEN z 14-04-18 70 01 0089 1765545382 OLR-OAPEN-OA OAPEN Online Library Open Access eBook z 14-04-18 72 01 0035 177369796X OLR-OAPEN-OA OAPEN Online Library Open Access eBook z 03-06-18 95 01 3095 4343082628 OLR-OAL Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. z 24-06-23 110 01 3110 350659799X OLR-GBV-OAPEN Open Access z 12-08-19 132 01 0959 1780326076 OLR-OAPEN Open Access x 23-06-18 136 01 3526 1765486521 OLR-OAPEN z 14-04-18 147 01 3528 3594024091 OLR-OAPEN frei verfügbar für Europa-Universität Flensburg, Hochschule Flensburg und Zentrale Hochschulbibliothek Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. z 12-02-20 161 01 0960 1765456509 OLR-OAPEN OAPEN Online Library Open Access eBook z 14-04-18 187 01 3520 1769509828 JSTOR Open Access eBook z 09-05-18 213 01 0551 3493771797 OLR-OAPEN OAPEN Online Library Open Access eBook z 16-07-19 230 01 0552 351184648X OLR-OAPEN OAPEN Online Library Open Access eBook z 04-09-19 283 01 3283 1765501555 OLR-OAL z 14-04-18 293 01 3293 1765471524 OLR-OAPEN OAPEN Online Library Open Access eBook z 14-04-18 370 01 4370 182476524X OLR-FREE Kostenloser Zugriff z 07-11-18 603 01 4603 3630395473 OLR-OAPEN Bitte beachten Sie die Nutzungsbedingungen und Copyright-Bestimmungen des Verlages/Herausgebers. z 22-04-20 808 01 4808 3488782085 OLR-OAPEN OAPEN Library zg 19-06-19 2403 01 DE-LFER 4579396251 00 --%%-- --%%-- n --%%-- l01 13-09-24 22 01 0018 Volltextzugang http://library.oapen.org/handle/20.500.12657/31375 23 01 0830 http://library.oapen.org/handle/20.500.12657/31375 30 01 0104 Open Access http://library.oapen.org/handle/20.500.12657/31375 31 01 0027 eBook GBV-OAPEN http://library.oapen.org/handle/20.500.12657/31375 34 01 3551 OpenAccess http://library.oapen.org/handle/20.500.12657/31375 40 01 0007 Volltext, Open Access http://library.oapen.org/handle/20.500.12657/31375 63 01 3401 E-Book http://library.oapen.org/handle/20.500.12657/31375 65 01 0003 Open Access http://library.oapen.org/handle/20.500.12657/31375 65 01 0003 Dieser Titel ist Teil einer Datenbank http://www.bibliothek.uni-regensburg.de/dbinfo/detail.php?titel_id=10728&bib_id=ulb_hal 70 01 0089 http://library.oapen.org/handle/20.500.12657/31375 LF 72 01 0035 http://www.oapen.org/search?identifier=629586 95 01 3095 http://library.oapen.org/handle/20.500.12657/31375 110 01 3110 Open Access http://www.oapen.org/search?identifier=629586 132 01 0959 http://www.oapen.org/search?identifier=629586 136 01 3526 Open Access http://library.oapen.org/handle/20.500.12657/31375 147 01 3528 http://library.oapen.org/handle/20.500.12657/31375 161 01 0960 http://library.oapen.org/handle/20.500.12657/31375 LF 187 01 3520 http://library.oapen.org/handle/20.500.12657/31375 213 01 0551 http://www.oapen.org/search?identifier=629586 230 01 0552 http://www.oapen.org/search?identifier=629586 283 01 3283 http://library.oapen.org/handle/20.500.12657/31375 293 01 3293 http://library.oapen.org/handle/20.500.12657/31375 LF 370 01 4370 http://library.oapen.org/handle/20.500.12657/31375 603 01 4603 http://library.oapen.org/handle/20.500.12657/31375 808 01 4808 Volltextzugang http://library.oapen.org/handle/20.500.12657/31375 2403 01 DE-LFER https://library.oapen.org/bitstream/id/d82c714d-c5df-439f-9f0c-82f7ba35106f/629586.pdf 31 01 0027 00 eBook GBV-OAPEN 132 01 0959 00 EBooks OAPEN Open Access 22 01 0018 OLR-ZDB-94-OAL 23 01 0830 OLR-OAPEN 30 01 0104 GBV-OAPEN 34 01 3551 OLR-OAPEN 39 01 0547 GBV-OAPEN 39 01 0547 LF 40 01 0007 OLR-OAPEN 63 01 3401 E-Books LF GBV-OAPEN 65 01 0003 OLR-OAPEN 70 01 0089 OLR-OAPEN-OA 72 01 0035 OLR-OAPEN-OA 95 01 3095 OLR-OAL 110 01 3110 OLR-GBV-OAPEN 132 01 0959 OLR-OAPEN 136 01 3526 OLR-OAPEN 147 01 3528 OLR-OAPEN 161 01 0960 OLR-OAPEN 213 01 0551 OLR-OAPEN 230 01 0552 OLR-OAPEN 283 01 3283 OLR-OAL 293 01 3293 OLR-OAPEN 370 01 4370 OLR-FREE 370 01 4370 olr-ebook GBV-OAPEN 603 01 4603 OLR-OAPEN 808 01 4808 OLR-OAPEN |
allfields_unstemmed |
9789520304386 978-952-03-0438-6 (DE-627)101847935X (DE-599)GBV101847935X (OCoLC)1004187554 (OAPEN)31375 (EBP)062143603 DE-627 ger DE-627 rakwb fin KFCM bicssc Näkökulmia tilintarkastukseen ja arviointiin Tampere Tampere University Press 2017 1 Online-Ressource (1 electronic resource (267 p.)) Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Open Access Unrestricted online access star Kokoomateos tuottaa uutta tieteellisesti tutkittua tietoa tilintarkastuksen ja arvioinnin ajankohtaisista kysymyksistä. Tilintarkastusala on ollut merkittävien muutosten kohteena viimeisen 10 vuoden aikana. Teoksen artikkelit liittyvät tilintarkastukseen kattaen tilintarkastajan rooliin, vastuuseen ja siirtohinnoitteluun, sekä tilintarkastuksen laadukkuuteen ja tilintarkastuskertomuksiin liittyviä kysymyksiä. Arviointia koskevissa artikkeleissa tarkastellaan erityisesti tuloksellisuuden ja toiminnan tarkoituksenmukaisuuden arviointia ja tarkastusta. Monitieteisen tutkimuksen tuloksena syntyy kokoava ja moniulotteinen käsitys tilintarkastuksesta ja arvioinnista sekä niihin liittyvästä tämänhetkisestä tutkimuksesta ja mahdollisista jatkotutkimuspoluista. Toimituskunnan poikkitieteellinen yhteistyö tuottaa lisäksi uusia yhteisiä näkökulmia tarkastajien tärkeästä roolista ja vastuusta, sekä tarkastuksilta vaadittavasta laajuudesta, laadukkuudesta ja eettisyydestä. Teos on suunnattu muun muassa tilintarkastuksen ja arvioinnin ammattilaisille, opiskelijoille ja tutkijoille This book Näkökulmia tilintarkastukseen ja arviointiin provides original scientific research about various current auditing and evaluation topics. Over the past decade, the field of auditing has seen substantial changes. The topic areas covered in the first chapters reflect established auditing topics such as the role and responsibility of auditors, transfer pricing, the quality of auditing and issues with audit reports. Other chapters address emerging concerns in performance evaluation and auditing. This book will be of value to practitioners, students and academics interested in contemporary aspects of auditing and evaluation Creative Commons https://creativecommons.org/licenses/by-nc-nd/4.0 cc Finnish Management accounting & bookkeeping Management accounting, bookkeeping and auditing https://library.oapen.org/bitstream/id/d82c714d-c5df-439f-9f0c-82f7ba35106f/629586.pdf X:OAPEN Verlag OAPEN Library: download the publication kostenfrei http://library.oapen.org/handle/20.500.12657/31375 X:OAPEN Verlag OAPEN Library: description of the publication kostenfrei ZDB-94-OAL GBV_ILN_22 ISIL_DE-18 SYSFLAG_1 GBV_KXP SSG-OPC-FIN GBV_ILN_23 ISIL_DE-830 GBV_ILN_30 ISIL_DE-104 GBV_ILN_31 ISIL_DE-27 GBV_ILN_34 ISIL_DE-18-302 GBV_ILN_39 ISIL_DE-547 GBV_ILN_40 ISIL_DE-7 GBV_ILN_63 ISIL_DE-Wim2 GBV_ILN_65 ISIL_DE-3 GBV_ILN_70 ISIL_DE-89 GBV_ILN_72 ISIL_DE-35 GBV_ILN_95 ISIL_DE-542 GBV_ILN_110 ISIL_DE-Luen4 GBV_ILN_132 ISIL_DE-959 GBV_ILN_136 ISIL_DE-Wis1 GBV_ILN_147 ISIL_DE-Fl3 GBV_ILN_161 ISIL_DE-960 GBV_ILN_187 ISIL_DE-Ki95 GBV_ILN_213 ISIL_DE-551 GBV_ILN_230 ISIL_DE-552 GBV_ILN_283 ISIL_DE-Ha163 GBV_ILN_293 ISIL_DE-960-3 GBV_ILN_370 ISIL_DE-1373 GBV_ILN_603 ISIL_DE-B1556 GBV_ILN_808 GBV_ILN_2403 ISIL_DE-LFER BO 22 01 0018 4015986962 OLR-ZDB-94-OAL OAPEN Library zu 07-12-21 23 01 0830 1822768500 OLR-OAPEN f z 31-10-18 30 01 0104 176556056X GBV-OAPEN z 14-04-18 31 01 0027 1765530377 z 14-04-18 34 01 3551 1782024603 OLR-OAPEN zi002 04-07-18 39 01 0547 1765575575 GBV-OAPEN ke 14-04-18 40 01 0007 1765515378 OLR-OAPEN xsn 14-04-18 63 01 3401 1765590558 E-Books LF GBV-OAPEN z 14-04-18 65 01 0003 1765605504 OLR-OAPEN z 14-04-18 70 01 0089 1765545382 OLR-OAPEN-OA OAPEN Online Library Open Access eBook z 14-04-18 72 01 0035 177369796X OLR-OAPEN-OA OAPEN Online Library Open Access eBook z 03-06-18 95 01 3095 4343082628 OLR-OAL Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. z 24-06-23 110 01 3110 350659799X OLR-GBV-OAPEN Open Access z 12-08-19 132 01 0959 1780326076 OLR-OAPEN Open Access x 23-06-18 136 01 3526 1765486521 OLR-OAPEN z 14-04-18 147 01 3528 3594024091 OLR-OAPEN frei verfügbar für Europa-Universität Flensburg, Hochschule Flensburg und Zentrale Hochschulbibliothek Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. z 12-02-20 161 01 0960 1765456509 OLR-OAPEN OAPEN Online Library Open Access eBook z 14-04-18 187 01 3520 1769509828 JSTOR Open Access eBook z 09-05-18 213 01 0551 3493771797 OLR-OAPEN OAPEN Online Library Open Access eBook z 16-07-19 230 01 0552 351184648X OLR-OAPEN OAPEN Online Library Open Access eBook z 04-09-19 283 01 3283 1765501555 OLR-OAL z 14-04-18 293 01 3293 1765471524 OLR-OAPEN OAPEN Online Library Open Access eBook z 14-04-18 370 01 4370 182476524X OLR-FREE Kostenloser Zugriff z 07-11-18 603 01 4603 3630395473 OLR-OAPEN Bitte beachten Sie die Nutzungsbedingungen und Copyright-Bestimmungen des Verlages/Herausgebers. z 22-04-20 808 01 4808 3488782085 OLR-OAPEN OAPEN Library zg 19-06-19 2403 01 DE-LFER 4579396251 00 --%%-- --%%-- n --%%-- l01 13-09-24 22 01 0018 Volltextzugang http://library.oapen.org/handle/20.500.12657/31375 23 01 0830 http://library.oapen.org/handle/20.500.12657/31375 30 01 0104 Open Access http://library.oapen.org/handle/20.500.12657/31375 31 01 0027 eBook GBV-OAPEN http://library.oapen.org/handle/20.500.12657/31375 34 01 3551 OpenAccess http://library.oapen.org/handle/20.500.12657/31375 40 01 0007 Volltext, Open Access http://library.oapen.org/handle/20.500.12657/31375 63 01 3401 E-Book http://library.oapen.org/handle/20.500.12657/31375 65 01 0003 Open Access http://library.oapen.org/handle/20.500.12657/31375 65 01 0003 Dieser Titel ist Teil einer Datenbank http://www.bibliothek.uni-regensburg.de/dbinfo/detail.php?titel_id=10728&bib_id=ulb_hal 70 01 0089 http://library.oapen.org/handle/20.500.12657/31375 LF 72 01 0035 http://www.oapen.org/search?identifier=629586 95 01 3095 http://library.oapen.org/handle/20.500.12657/31375 110 01 3110 Open Access http://www.oapen.org/search?identifier=629586 132 01 0959 http://www.oapen.org/search?identifier=629586 136 01 3526 Open Access http://library.oapen.org/handle/20.500.12657/31375 147 01 3528 http://library.oapen.org/handle/20.500.12657/31375 161 01 0960 http://library.oapen.org/handle/20.500.12657/31375 LF 187 01 3520 http://library.oapen.org/handle/20.500.12657/31375 213 01 0551 http://www.oapen.org/search?identifier=629586 230 01 0552 http://www.oapen.org/search?identifier=629586 283 01 3283 http://library.oapen.org/handle/20.500.12657/31375 293 01 3293 http://library.oapen.org/handle/20.500.12657/31375 LF 370 01 4370 http://library.oapen.org/handle/20.500.12657/31375 603 01 4603 http://library.oapen.org/handle/20.500.12657/31375 808 01 4808 Volltextzugang http://library.oapen.org/handle/20.500.12657/31375 2403 01 DE-LFER https://library.oapen.org/bitstream/id/d82c714d-c5df-439f-9f0c-82f7ba35106f/629586.pdf 31 01 0027 00 eBook GBV-OAPEN 132 01 0959 00 EBooks OAPEN Open Access 22 01 0018 OLR-ZDB-94-OAL 23 01 0830 OLR-OAPEN 30 01 0104 GBV-OAPEN 34 01 3551 OLR-OAPEN 39 01 0547 GBV-OAPEN 39 01 0547 LF 40 01 0007 OLR-OAPEN 63 01 3401 E-Books LF GBV-OAPEN 65 01 0003 OLR-OAPEN 70 01 0089 OLR-OAPEN-OA 72 01 0035 OLR-OAPEN-OA 95 01 3095 OLR-OAL 110 01 3110 OLR-GBV-OAPEN 132 01 0959 OLR-OAPEN 136 01 3526 OLR-OAPEN 147 01 3528 OLR-OAPEN 161 01 0960 OLR-OAPEN 213 01 0551 OLR-OAPEN 230 01 0552 OLR-OAPEN 283 01 3283 OLR-OAL 293 01 3293 OLR-OAPEN 370 01 4370 OLR-FREE 370 01 4370 olr-ebook GBV-OAPEN 603 01 4603 OLR-OAPEN 808 01 4808 OLR-OAPEN |
allfieldsGer |
9789520304386 978-952-03-0438-6 (DE-627)101847935X (DE-599)GBV101847935X (OCoLC)1004187554 (OAPEN)31375 (EBP)062143603 DE-627 ger DE-627 rakwb fin KFCM bicssc Näkökulmia tilintarkastukseen ja arviointiin Tampere Tampere University Press 2017 1 Online-Ressource (1 electronic resource (267 p.)) Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Open Access Unrestricted online access star Kokoomateos tuottaa uutta tieteellisesti tutkittua tietoa tilintarkastuksen ja arvioinnin ajankohtaisista kysymyksistä. Tilintarkastusala on ollut merkittävien muutosten kohteena viimeisen 10 vuoden aikana. Teoksen artikkelit liittyvät tilintarkastukseen kattaen tilintarkastajan rooliin, vastuuseen ja siirtohinnoitteluun, sekä tilintarkastuksen laadukkuuteen ja tilintarkastuskertomuksiin liittyviä kysymyksiä. Arviointia koskevissa artikkeleissa tarkastellaan erityisesti tuloksellisuuden ja toiminnan tarkoituksenmukaisuuden arviointia ja tarkastusta. Monitieteisen tutkimuksen tuloksena syntyy kokoava ja moniulotteinen käsitys tilintarkastuksesta ja arvioinnista sekä niihin liittyvästä tämänhetkisestä tutkimuksesta ja mahdollisista jatkotutkimuspoluista. Toimituskunnan poikkitieteellinen yhteistyö tuottaa lisäksi uusia yhteisiä näkökulmia tarkastajien tärkeästä roolista ja vastuusta, sekä tarkastuksilta vaadittavasta laajuudesta, laadukkuudesta ja eettisyydestä. Teos on suunnattu muun muassa tilintarkastuksen ja arvioinnin ammattilaisille, opiskelijoille ja tutkijoille This book Näkökulmia tilintarkastukseen ja arviointiin provides original scientific research about various current auditing and evaluation topics. Over the past decade, the field of auditing has seen substantial changes. The topic areas covered in the first chapters reflect established auditing topics such as the role and responsibility of auditors, transfer pricing, the quality of auditing and issues with audit reports. Other chapters address emerging concerns in performance evaluation and auditing. This book will be of value to practitioners, students and academics interested in contemporary aspects of auditing and evaluation Creative Commons https://creativecommons.org/licenses/by-nc-nd/4.0 cc Finnish Management accounting & bookkeeping Management accounting, bookkeeping and auditing https://library.oapen.org/bitstream/id/d82c714d-c5df-439f-9f0c-82f7ba35106f/629586.pdf X:OAPEN Verlag OAPEN Library: download the publication kostenfrei http://library.oapen.org/handle/20.500.12657/31375 X:OAPEN Verlag OAPEN Library: description of the publication kostenfrei ZDB-94-OAL GBV_ILN_22 ISIL_DE-18 SYSFLAG_1 GBV_KXP SSG-OPC-FIN GBV_ILN_23 ISIL_DE-830 GBV_ILN_30 ISIL_DE-104 GBV_ILN_31 ISIL_DE-27 GBV_ILN_34 ISIL_DE-18-302 GBV_ILN_39 ISIL_DE-547 GBV_ILN_40 ISIL_DE-7 GBV_ILN_63 ISIL_DE-Wim2 GBV_ILN_65 ISIL_DE-3 GBV_ILN_70 ISIL_DE-89 GBV_ILN_72 ISIL_DE-35 GBV_ILN_95 ISIL_DE-542 GBV_ILN_110 ISIL_DE-Luen4 GBV_ILN_132 ISIL_DE-959 GBV_ILN_136 ISIL_DE-Wis1 GBV_ILN_147 ISIL_DE-Fl3 GBV_ILN_161 ISIL_DE-960 GBV_ILN_187 ISIL_DE-Ki95 GBV_ILN_213 ISIL_DE-551 GBV_ILN_230 ISIL_DE-552 GBV_ILN_283 ISIL_DE-Ha163 GBV_ILN_293 ISIL_DE-960-3 GBV_ILN_370 ISIL_DE-1373 GBV_ILN_603 ISIL_DE-B1556 GBV_ILN_808 GBV_ILN_2403 ISIL_DE-LFER BO 22 01 0018 4015986962 OLR-ZDB-94-OAL OAPEN Library zu 07-12-21 23 01 0830 1822768500 OLR-OAPEN f z 31-10-18 30 01 0104 176556056X GBV-OAPEN z 14-04-18 31 01 0027 1765530377 z 14-04-18 34 01 3551 1782024603 OLR-OAPEN zi002 04-07-18 39 01 0547 1765575575 GBV-OAPEN ke 14-04-18 40 01 0007 1765515378 OLR-OAPEN xsn 14-04-18 63 01 3401 1765590558 E-Books LF GBV-OAPEN z 14-04-18 65 01 0003 1765605504 OLR-OAPEN z 14-04-18 70 01 0089 1765545382 OLR-OAPEN-OA OAPEN Online Library Open Access eBook z 14-04-18 72 01 0035 177369796X OLR-OAPEN-OA OAPEN Online Library Open Access eBook z 03-06-18 95 01 3095 4343082628 OLR-OAL Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. z 24-06-23 110 01 3110 350659799X OLR-GBV-OAPEN Open Access z 12-08-19 132 01 0959 1780326076 OLR-OAPEN Open Access x 23-06-18 136 01 3526 1765486521 OLR-OAPEN z 14-04-18 147 01 3528 3594024091 OLR-OAPEN frei verfügbar für Europa-Universität Flensburg, Hochschule Flensburg und Zentrale Hochschulbibliothek Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. z 12-02-20 161 01 0960 1765456509 OLR-OAPEN OAPEN Online Library Open Access eBook z 14-04-18 187 01 3520 1769509828 JSTOR Open Access eBook z 09-05-18 213 01 0551 3493771797 OLR-OAPEN OAPEN Online Library Open Access eBook z 16-07-19 230 01 0552 351184648X OLR-OAPEN OAPEN Online Library Open Access eBook z 04-09-19 283 01 3283 1765501555 OLR-OAL z 14-04-18 293 01 3293 1765471524 OLR-OAPEN OAPEN Online Library Open Access eBook z 14-04-18 370 01 4370 182476524X OLR-FREE Kostenloser Zugriff z 07-11-18 603 01 4603 3630395473 OLR-OAPEN Bitte beachten Sie die Nutzungsbedingungen und Copyright-Bestimmungen des Verlages/Herausgebers. z 22-04-20 808 01 4808 3488782085 OLR-OAPEN OAPEN Library zg 19-06-19 2403 01 DE-LFER 4579396251 00 --%%-- --%%-- n --%%-- l01 13-09-24 22 01 0018 Volltextzugang http://library.oapen.org/handle/20.500.12657/31375 23 01 0830 http://library.oapen.org/handle/20.500.12657/31375 30 01 0104 Open Access http://library.oapen.org/handle/20.500.12657/31375 31 01 0027 eBook GBV-OAPEN http://library.oapen.org/handle/20.500.12657/31375 34 01 3551 OpenAccess http://library.oapen.org/handle/20.500.12657/31375 40 01 0007 Volltext, Open Access http://library.oapen.org/handle/20.500.12657/31375 63 01 3401 E-Book http://library.oapen.org/handle/20.500.12657/31375 65 01 0003 Open Access http://library.oapen.org/handle/20.500.12657/31375 65 01 0003 Dieser Titel ist Teil einer Datenbank http://www.bibliothek.uni-regensburg.de/dbinfo/detail.php?titel_id=10728&bib_id=ulb_hal 70 01 0089 http://library.oapen.org/handle/20.500.12657/31375 LF 72 01 0035 http://www.oapen.org/search?identifier=629586 95 01 3095 http://library.oapen.org/handle/20.500.12657/31375 110 01 3110 Open Access http://www.oapen.org/search?identifier=629586 132 01 0959 http://www.oapen.org/search?identifier=629586 136 01 3526 Open Access http://library.oapen.org/handle/20.500.12657/31375 147 01 3528 http://library.oapen.org/handle/20.500.12657/31375 161 01 0960 http://library.oapen.org/handle/20.500.12657/31375 LF 187 01 3520 http://library.oapen.org/handle/20.500.12657/31375 213 01 0551 http://www.oapen.org/search?identifier=629586 230 01 0552 http://www.oapen.org/search?identifier=629586 283 01 3283 http://library.oapen.org/handle/20.500.12657/31375 293 01 3293 http://library.oapen.org/handle/20.500.12657/31375 LF 370 01 4370 http://library.oapen.org/handle/20.500.12657/31375 603 01 4603 http://library.oapen.org/handle/20.500.12657/31375 808 01 4808 Volltextzugang http://library.oapen.org/handle/20.500.12657/31375 2403 01 DE-LFER https://library.oapen.org/bitstream/id/d82c714d-c5df-439f-9f0c-82f7ba35106f/629586.pdf 31 01 0027 00 eBook GBV-OAPEN 132 01 0959 00 EBooks OAPEN Open Access 22 01 0018 OLR-ZDB-94-OAL 23 01 0830 OLR-OAPEN 30 01 0104 GBV-OAPEN 34 01 3551 OLR-OAPEN 39 01 0547 GBV-OAPEN 39 01 0547 LF 40 01 0007 OLR-OAPEN 63 01 3401 E-Books LF GBV-OAPEN 65 01 0003 OLR-OAPEN 70 01 0089 OLR-OAPEN-OA 72 01 0035 OLR-OAPEN-OA 95 01 3095 OLR-OAL 110 01 3110 OLR-GBV-OAPEN 132 01 0959 OLR-OAPEN 136 01 3526 OLR-OAPEN 147 01 3528 OLR-OAPEN 161 01 0960 OLR-OAPEN 213 01 0551 OLR-OAPEN 230 01 0552 OLR-OAPEN 283 01 3283 OLR-OAL 293 01 3293 OLR-OAPEN 370 01 4370 OLR-FREE 370 01 4370 olr-ebook GBV-OAPEN 603 01 4603 OLR-OAPEN 808 01 4808 OLR-OAPEN |
allfieldsSound |
9789520304386 978-952-03-0438-6 (DE-627)101847935X (DE-599)GBV101847935X (OCoLC)1004187554 (OAPEN)31375 (EBP)062143603 DE-627 ger DE-627 rakwb fin KFCM bicssc Näkökulmia tilintarkastukseen ja arviointiin Tampere Tampere University Press 2017 1 Online-Ressource (1 electronic resource (267 p.)) Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Open Access Unrestricted online access star Kokoomateos tuottaa uutta tieteellisesti tutkittua tietoa tilintarkastuksen ja arvioinnin ajankohtaisista kysymyksistä. Tilintarkastusala on ollut merkittävien muutosten kohteena viimeisen 10 vuoden aikana. Teoksen artikkelit liittyvät tilintarkastukseen kattaen tilintarkastajan rooliin, vastuuseen ja siirtohinnoitteluun, sekä tilintarkastuksen laadukkuuteen ja tilintarkastuskertomuksiin liittyviä kysymyksiä. Arviointia koskevissa artikkeleissa tarkastellaan erityisesti tuloksellisuuden ja toiminnan tarkoituksenmukaisuuden arviointia ja tarkastusta. Monitieteisen tutkimuksen tuloksena syntyy kokoava ja moniulotteinen käsitys tilintarkastuksesta ja arvioinnista sekä niihin liittyvästä tämänhetkisestä tutkimuksesta ja mahdollisista jatkotutkimuspoluista. Toimituskunnan poikkitieteellinen yhteistyö tuottaa lisäksi uusia yhteisiä näkökulmia tarkastajien tärkeästä roolista ja vastuusta, sekä tarkastuksilta vaadittavasta laajuudesta, laadukkuudesta ja eettisyydestä. Teos on suunnattu muun muassa tilintarkastuksen ja arvioinnin ammattilaisille, opiskelijoille ja tutkijoille This book Näkökulmia tilintarkastukseen ja arviointiin provides original scientific research about various current auditing and evaluation topics. Over the past decade, the field of auditing has seen substantial changes. The topic areas covered in the first chapters reflect established auditing topics such as the role and responsibility of auditors, transfer pricing, the quality of auditing and issues with audit reports. Other chapters address emerging concerns in performance evaluation and auditing. This book will be of value to practitioners, students and academics interested in contemporary aspects of auditing and evaluation Creative Commons https://creativecommons.org/licenses/by-nc-nd/4.0 cc Finnish Management accounting & bookkeeping Management accounting, bookkeeping and auditing https://library.oapen.org/bitstream/id/d82c714d-c5df-439f-9f0c-82f7ba35106f/629586.pdf X:OAPEN Verlag OAPEN Library: download the publication kostenfrei http://library.oapen.org/handle/20.500.12657/31375 X:OAPEN Verlag OAPEN Library: description of the publication kostenfrei ZDB-94-OAL GBV_ILN_22 ISIL_DE-18 SYSFLAG_1 GBV_KXP SSG-OPC-FIN GBV_ILN_23 ISIL_DE-830 GBV_ILN_30 ISIL_DE-104 GBV_ILN_31 ISIL_DE-27 GBV_ILN_34 ISIL_DE-18-302 GBV_ILN_39 ISIL_DE-547 GBV_ILN_40 ISIL_DE-7 GBV_ILN_63 ISIL_DE-Wim2 GBV_ILN_65 ISIL_DE-3 GBV_ILN_70 ISIL_DE-89 GBV_ILN_72 ISIL_DE-35 GBV_ILN_95 ISIL_DE-542 GBV_ILN_110 ISIL_DE-Luen4 GBV_ILN_132 ISIL_DE-959 GBV_ILN_136 ISIL_DE-Wis1 GBV_ILN_147 ISIL_DE-Fl3 GBV_ILN_161 ISIL_DE-960 GBV_ILN_187 ISIL_DE-Ki95 GBV_ILN_213 ISIL_DE-551 GBV_ILN_230 ISIL_DE-552 GBV_ILN_283 ISIL_DE-Ha163 GBV_ILN_293 ISIL_DE-960-3 GBV_ILN_370 ISIL_DE-1373 GBV_ILN_603 ISIL_DE-B1556 GBV_ILN_808 GBV_ILN_2403 ISIL_DE-LFER BO 22 01 0018 4015986962 OLR-ZDB-94-OAL OAPEN Library zu 07-12-21 23 01 0830 1822768500 OLR-OAPEN f z 31-10-18 30 01 0104 176556056X GBV-OAPEN z 14-04-18 31 01 0027 1765530377 z 14-04-18 34 01 3551 1782024603 OLR-OAPEN zi002 04-07-18 39 01 0547 1765575575 GBV-OAPEN ke 14-04-18 40 01 0007 1765515378 OLR-OAPEN xsn 14-04-18 63 01 3401 1765590558 E-Books LF GBV-OAPEN z 14-04-18 65 01 0003 1765605504 OLR-OAPEN z 14-04-18 70 01 0089 1765545382 OLR-OAPEN-OA OAPEN Online Library Open Access eBook z 14-04-18 72 01 0035 177369796X OLR-OAPEN-OA OAPEN Online Library Open Access eBook z 03-06-18 95 01 3095 4343082628 OLR-OAL Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. z 24-06-23 110 01 3110 350659799X OLR-GBV-OAPEN Open Access z 12-08-19 132 01 0959 1780326076 OLR-OAPEN Open Access x 23-06-18 136 01 3526 1765486521 OLR-OAPEN z 14-04-18 147 01 3528 3594024091 OLR-OAPEN frei verfügbar für Europa-Universität Flensburg, Hochschule Flensburg und Zentrale Hochschulbibliothek Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. z 12-02-20 161 01 0960 1765456509 OLR-OAPEN OAPEN Online Library Open Access eBook z 14-04-18 187 01 3520 1769509828 JSTOR Open Access eBook z 09-05-18 213 01 0551 3493771797 OLR-OAPEN OAPEN Online Library Open Access eBook z 16-07-19 230 01 0552 351184648X OLR-OAPEN OAPEN Online Library Open Access eBook z 04-09-19 283 01 3283 1765501555 OLR-OAL z 14-04-18 293 01 3293 1765471524 OLR-OAPEN OAPEN Online Library Open Access eBook z 14-04-18 370 01 4370 182476524X OLR-FREE Kostenloser Zugriff z 07-11-18 603 01 4603 3630395473 OLR-OAPEN Bitte beachten Sie die Nutzungsbedingungen und Copyright-Bestimmungen des Verlages/Herausgebers. z 22-04-20 808 01 4808 3488782085 OLR-OAPEN OAPEN Library zg 19-06-19 2403 01 DE-LFER 4579396251 00 --%%-- --%%-- n --%%-- l01 13-09-24 22 01 0018 Volltextzugang http://library.oapen.org/handle/20.500.12657/31375 23 01 0830 http://library.oapen.org/handle/20.500.12657/31375 30 01 0104 Open Access http://library.oapen.org/handle/20.500.12657/31375 31 01 0027 eBook GBV-OAPEN http://library.oapen.org/handle/20.500.12657/31375 34 01 3551 OpenAccess http://library.oapen.org/handle/20.500.12657/31375 40 01 0007 Volltext, Open Access http://library.oapen.org/handle/20.500.12657/31375 63 01 3401 E-Book http://library.oapen.org/handle/20.500.12657/31375 65 01 0003 Open Access http://library.oapen.org/handle/20.500.12657/31375 65 01 0003 Dieser Titel ist Teil einer Datenbank http://www.bibliothek.uni-regensburg.de/dbinfo/detail.php?titel_id=10728&bib_id=ulb_hal 70 01 0089 http://library.oapen.org/handle/20.500.12657/31375 LF 72 01 0035 http://www.oapen.org/search?identifier=629586 95 01 3095 http://library.oapen.org/handle/20.500.12657/31375 110 01 3110 Open Access http://www.oapen.org/search?identifier=629586 132 01 0959 http://www.oapen.org/search?identifier=629586 136 01 3526 Open Access http://library.oapen.org/handle/20.500.12657/31375 147 01 3528 http://library.oapen.org/handle/20.500.12657/31375 161 01 0960 http://library.oapen.org/handle/20.500.12657/31375 LF 187 01 3520 http://library.oapen.org/handle/20.500.12657/31375 213 01 0551 http://www.oapen.org/search?identifier=629586 230 01 0552 http://www.oapen.org/search?identifier=629586 283 01 3283 http://library.oapen.org/handle/20.500.12657/31375 293 01 3293 http://library.oapen.org/handle/20.500.12657/31375 LF 370 01 4370 http://library.oapen.org/handle/20.500.12657/31375 603 01 4603 http://library.oapen.org/handle/20.500.12657/31375 808 01 4808 Volltextzugang http://library.oapen.org/handle/20.500.12657/31375 2403 01 DE-LFER https://library.oapen.org/bitstream/id/d82c714d-c5df-439f-9f0c-82f7ba35106f/629586.pdf 31 01 0027 00 eBook GBV-OAPEN 132 01 0959 00 EBooks OAPEN Open Access 22 01 0018 OLR-ZDB-94-OAL 23 01 0830 OLR-OAPEN 30 01 0104 GBV-OAPEN 34 01 3551 OLR-OAPEN 39 01 0547 GBV-OAPEN 39 01 0547 LF 40 01 0007 OLR-OAPEN 63 01 3401 E-Books LF GBV-OAPEN 65 01 0003 OLR-OAPEN 70 01 0089 OLR-OAPEN-OA 72 01 0035 OLR-OAPEN-OA 95 01 3095 OLR-OAL 110 01 3110 OLR-GBV-OAPEN 132 01 0959 OLR-OAPEN 136 01 3526 OLR-OAPEN 147 01 3528 OLR-OAPEN 161 01 0960 OLR-OAPEN 213 01 0551 OLR-OAPEN 230 01 0552 OLR-OAPEN 283 01 3283 OLR-OAL 293 01 3293 OLR-OAPEN 370 01 4370 OLR-FREE 370 01 4370 olr-ebook GBV-OAPEN 603 01 4603 OLR-OAPEN 808 01 4808 OLR-OAPEN |
language |
Finnish |
format_phy_str_mv |
Book |
building |
22:u 23 30 31 34:i 39:e 40:s 63 65 70 72 95 110 132 136 147 161 187 213 230 283 293 370 603 808:g 2403:0 |
institution |
findex.gbv.de |
selectbib_iln_str_mv |
22@u 23@ 30@ 31@ 34@i002 39@e 40@sn 63@ 65@ 70@ 72@ 95@ 110@ 132@ 136@ 147@ 161@ 187@ 213@ 230@ 283@ 293@ 370@ 603@ 808@g 2403@01 |
topic_facet |
Management accounting & bookkeeping Management accounting, bookkeeping and auditing |
sw_local_iln_str_mv |
31:eBook GBV-OAPEN 0027:eBook GBV-OAPEN 132:EBooks OAPEN Open Access 0959:EBooks OAPEN Open Access |
isfreeaccess_bool |
true |
publishDateDaySort_date |
2017-01-01T00:00:00Z |
id |
101847935X |
language_de |
finnisch |
fullrecord |
<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01000cam a22002652 4500</leader><controlfield tag="001">101847935X</controlfield><controlfield tag="003">DE-627</controlfield><controlfield tag="005">20241009145828.0</controlfield><controlfield tag="007">cr uuu---uuuuu</controlfield><controlfield tag="008">180215s2017 xx |||||o 00| ||fin c</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9789520304386</subfield><subfield code="9">978-952-03-0438-6</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627)101847935X</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)GBV101847935X</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1004187554</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OAPEN)31375</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(EBP)062143603</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1=" " ind2=" "><subfield code="a">fin</subfield></datafield><datafield tag="072" ind1=" " ind2="7"><subfield code="a">KFCM</subfield><subfield code="2">bicssc</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Näkökulmia tilintarkastukseen ja arviointiin</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Tampere</subfield><subfield code="b">Tampere University Press</subfield><subfield code="c">2017</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (1 electronic resource (267 p.))</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">Computermedien</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">Online-Ressource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="506" ind1="0" ind2=" "><subfield code="a">Open Access</subfield><subfield code="f">Unrestricted online access</subfield><subfield code="2">star</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">Kokoomateos tuottaa uutta tieteellisesti tutkittua tietoa tilintarkastuksen ja arvioinnin ajankohtaisista kysymyksistä. Tilintarkastusala on ollut merkittävien muutosten kohteena viimeisen 10 vuoden aikana. Teoksen artikkelit liittyvät tilintarkastukseen kattaen tilintarkastajan rooliin, vastuuseen ja siirtohinnoitteluun, sekä tilintarkastuksen laadukkuuteen ja tilintarkastuskertomuksiin liittyviä kysymyksiä. Arviointia koskevissa artikkeleissa tarkastellaan erityisesti tuloksellisuuden ja toiminnan tarkoituksenmukaisuuden arviointia ja tarkastusta. Monitieteisen tutkimuksen tuloksena syntyy kokoava ja moniulotteinen käsitys tilintarkastuksesta ja arvioinnista sekä niihin liittyvästä tämänhetkisestä tutkimuksesta ja mahdollisista jatkotutkimuspoluista. Toimituskunnan poikkitieteellinen yhteistyö tuottaa lisäksi uusia yhteisiä näkökulmia tarkastajien tärkeästä roolista ja vastuusta, sekä tarkastuksilta vaadittavasta laajuudesta, laadukkuudesta ja eettisyydestä. Teos on suunnattu muun muassa tilintarkastuksen ja arvioinnin ammattilaisille, opiskelijoille ja tutkijoille</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">This book Näkökulmia tilintarkastukseen ja arviointiin provides original scientific research about various current auditing and evaluation topics. Over the past decade, the field of auditing has seen substantial changes. The topic areas covered in the first chapters reflect established auditing topics such as the role and responsibility of auditors, transfer pricing, the quality of auditing and issues with audit reports. Other chapters address emerging concerns in performance evaluation and auditing. This book will be of value to practitioners, students and academics interested in contemporary aspects of auditing and evaluation</subfield></datafield><datafield tag="540" ind1=" " ind2=" "><subfield code="a">Creative Commons</subfield><subfield code="f">https://creativecommons.org/licenses/by-nc-nd/4.0</subfield><subfield code="2">cc</subfield></datafield><datafield tag="546" ind1=" " ind2=" "><subfield code="a">Finnish</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Management accounting & bookkeeping</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Management accounting, bookkeeping and auditing</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://library.oapen.org/bitstream/id/d82c714d-c5df-439f-9f0c-82f7ba35106f/629586.pdf</subfield><subfield code="m">X:OAPEN</subfield><subfield code="x">Verlag</subfield><subfield code="z">OAPEN Library: download the publication</subfield><subfield code="z">kostenfrei</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">http://library.oapen.org/handle/20.500.12657/31375</subfield><subfield code="m">X:OAPEN</subfield><subfield code="x">Verlag</subfield><subfield code="z">OAPEN Library: description of the publication</subfield><subfield code="z">kostenfrei</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-94-OAL</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_22</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-18</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">SYSFLAG_1</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_KXP</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">SSG-OPC-FIN</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_23</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-830</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_30</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-104</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_31</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-27</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_34</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-18-302</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_39</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-547</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_40</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-7</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_63</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-Wim2</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_65</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-3</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_70</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-89</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_72</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-35</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_95</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-542</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_110</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-Luen4</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_132</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-959</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_136</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-Wis1</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_147</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-Fl3</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_161</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-960</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_187</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-Ki95</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_213</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-551</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_230</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-552</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_283</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-Ha163</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_293</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-960-3</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_370</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-1373</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_603</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-B1556</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_808</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2403</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-LFER</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">BO</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">22</subfield><subfield code="1">01</subfield><subfield code="x">0018</subfield><subfield code="b">4015986962</subfield><subfield code="h">OLR-ZDB-94-OAL</subfield><subfield code="k">OAPEN Library</subfield><subfield code="y">zu</subfield><subfield code="z">07-12-21</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">23</subfield><subfield code="1">01</subfield><subfield code="x">0830</subfield><subfield code="b">1822768500</subfield><subfield code="h">OLR-OAPEN</subfield><subfield code="u">f</subfield><subfield code="y">z</subfield><subfield code="z">31-10-18</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">30</subfield><subfield code="1">01</subfield><subfield code="x">0104</subfield><subfield code="b">176556056X</subfield><subfield code="h">GBV-OAPEN</subfield><subfield code="y">z</subfield><subfield code="z">14-04-18</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">31</subfield><subfield code="1">01</subfield><subfield code="x">0027</subfield><subfield code="b">1765530377</subfield><subfield code="y">z</subfield><subfield code="z">14-04-18</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">34</subfield><subfield code="1">01</subfield><subfield code="x">3551</subfield><subfield code="b">1782024603</subfield><subfield code="h">OLR-OAPEN</subfield><subfield code="y">zi002</subfield><subfield code="z">04-07-18</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">39</subfield><subfield code="1">01</subfield><subfield code="x">0547</subfield><subfield code="b">1765575575</subfield><subfield code="h">GBV-OAPEN</subfield><subfield code="y">ke</subfield><subfield code="z">14-04-18</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">40</subfield><subfield code="1">01</subfield><subfield code="x">0007</subfield><subfield code="b">1765515378</subfield><subfield code="h">OLR-OAPEN</subfield><subfield code="y">xsn</subfield><subfield code="z">14-04-18</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">63</subfield><subfield code="1">01</subfield><subfield code="x">3401</subfield><subfield code="b">1765590558</subfield><subfield code="h">E-Books LF GBV-OAPEN</subfield><subfield code="y">z</subfield><subfield code="z">14-04-18</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">65</subfield><subfield code="1">01</subfield><subfield code="x">0003</subfield><subfield code="b">1765605504</subfield><subfield code="h">OLR-OAPEN</subfield><subfield code="y">z</subfield><subfield code="z">14-04-18</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">70</subfield><subfield code="1">01</subfield><subfield code="x">0089</subfield><subfield code="b">1765545382</subfield><subfield code="h">OLR-OAPEN-OA</subfield><subfield code="k">OAPEN Online Library Open Access eBook</subfield><subfield code="y">z</subfield><subfield code="z">14-04-18</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">72</subfield><subfield code="1">01</subfield><subfield code="x">0035</subfield><subfield code="b">177369796X</subfield><subfield code="h">OLR-OAPEN-OA</subfield><subfield code="k">OAPEN Online Library Open Access eBook</subfield><subfield code="y">z</subfield><subfield code="z">03-06-18</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">95</subfield><subfield code="1">01</subfield><subfield code="x">3095</subfield><subfield code="b">4343082628</subfield><subfield code="h">OLR-OAL</subfield><subfield code="k">Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt.</subfield><subfield code="y">z</subfield><subfield code="z">24-06-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">110</subfield><subfield code="1">01</subfield><subfield code="x">3110</subfield><subfield code="b">350659799X</subfield><subfield code="h">OLR-GBV-OAPEN</subfield><subfield code="k">Open Access</subfield><subfield code="y">z</subfield><subfield code="z">12-08-19</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">132</subfield><subfield code="1">01</subfield><subfield code="x">0959</subfield><subfield code="b">1780326076</subfield><subfield code="h">OLR-OAPEN</subfield><subfield code="u">Open Access</subfield><subfield code="y">x</subfield><subfield code="z">23-06-18</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">136</subfield><subfield code="1">01</subfield><subfield code="x">3526</subfield><subfield code="b">1765486521</subfield><subfield code="h">OLR-OAPEN</subfield><subfield code="y">z</subfield><subfield code="z">14-04-18</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">147</subfield><subfield code="1">01</subfield><subfield code="x">3528</subfield><subfield code="b">3594024091</subfield><subfield code="h">OLR-OAPEN</subfield><subfield code="k">frei verfügbar für Europa-Universität Flensburg, Hochschule Flensburg und Zentrale Hochschulbibliothek</subfield><subfield code="k">Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt.</subfield><subfield code="y">z</subfield><subfield code="z">12-02-20</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">161</subfield><subfield code="1">01</subfield><subfield code="x">0960</subfield><subfield code="b">1765456509</subfield><subfield code="h">OLR-OAPEN</subfield><subfield code="k">OAPEN Online Library Open Access eBook</subfield><subfield code="y">z</subfield><subfield code="z">14-04-18</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">187</subfield><subfield code="1">01</subfield><subfield code="x">3520</subfield><subfield code="b">1769509828</subfield><subfield code="k">JSTOR Open Access eBook</subfield><subfield code="y">z</subfield><subfield code="z">09-05-18</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">213</subfield><subfield code="1">01</subfield><subfield code="x">0551</subfield><subfield code="b">3493771797</subfield><subfield code="h">OLR-OAPEN</subfield><subfield code="k">OAPEN Online Library Open Access eBook</subfield><subfield code="y">z</subfield><subfield code="z">16-07-19</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">230</subfield><subfield code="1">01</subfield><subfield code="x">0552</subfield><subfield code="b">351184648X</subfield><subfield code="h">OLR-OAPEN</subfield><subfield code="k">OAPEN Online Library Open Access eBook</subfield><subfield code="y">z</subfield><subfield code="z">04-09-19</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">283</subfield><subfield code="1">01</subfield><subfield code="x">3283</subfield><subfield code="b">1765501555</subfield><subfield code="h">OLR-OAL</subfield><subfield code="y">z</subfield><subfield code="z">14-04-18</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">293</subfield><subfield code="1">01</subfield><subfield code="x">3293</subfield><subfield code="b">1765471524</subfield><subfield code="h">OLR-OAPEN</subfield><subfield code="k">OAPEN Online Library Open Access eBook</subfield><subfield code="y">z</subfield><subfield code="z">14-04-18</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">370</subfield><subfield code="1">01</subfield><subfield code="x">4370</subfield><subfield code="b">182476524X</subfield><subfield code="h">OLR-FREE</subfield><subfield code="k">Kostenloser Zugriff</subfield><subfield code="y">z</subfield><subfield code="z">07-11-18</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">603</subfield><subfield code="1">01</subfield><subfield code="x">4603</subfield><subfield code="b">3630395473</subfield><subfield code="h">OLR-OAPEN</subfield><subfield code="k">Bitte beachten Sie die Nutzungsbedingungen und Copyright-Bestimmungen des Verlages/Herausgebers.</subfield><subfield code="y">z</subfield><subfield code="z">22-04-20</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">808</subfield><subfield code="1">01</subfield><subfield code="x">4808</subfield><subfield code="b">3488782085</subfield><subfield code="h">OLR-OAPEN</subfield><subfield code="k">OAPEN Library</subfield><subfield code="y">zg</subfield><subfield code="z">19-06-19</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2403</subfield><subfield code="1">01</subfield><subfield code="x">DE-LFER</subfield><subfield code="b">4579396251</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">--%%--</subfield><subfield code="e">n</subfield><subfield code="j">--%%--</subfield><subfield code="y">l01</subfield><subfield code="z">13-09-24</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">22</subfield><subfield code="1">01</subfield><subfield code="x">0018</subfield><subfield code="y">Volltextzugang</subfield><subfield code="r">http://library.oapen.org/handle/20.500.12657/31375</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">23</subfield><subfield code="1">01</subfield><subfield code="x">0830</subfield><subfield code="r">http://library.oapen.org/handle/20.500.12657/31375</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">30</subfield><subfield code="1">01</subfield><subfield code="x">0104</subfield><subfield code="y">Open Access</subfield><subfield code="r">http://library.oapen.org/handle/20.500.12657/31375</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">31</subfield><subfield code="1">01</subfield><subfield code="x">0027</subfield><subfield code="y">eBook GBV-OAPEN</subfield><subfield code="r">http://library.oapen.org/handle/20.500.12657/31375</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">34</subfield><subfield code="1">01</subfield><subfield code="x">3551</subfield><subfield code="y">OpenAccess</subfield><subfield code="r">http://library.oapen.org/handle/20.500.12657/31375</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">40</subfield><subfield code="1">01</subfield><subfield code="x">0007</subfield><subfield code="y">Volltext, Open Access</subfield><subfield code="r">http://library.oapen.org/handle/20.500.12657/31375</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">63</subfield><subfield code="1">01</subfield><subfield code="x">3401</subfield><subfield code="y">E-Book</subfield><subfield code="r">http://library.oapen.org/handle/20.500.12657/31375</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">65</subfield><subfield code="1">01</subfield><subfield code="x">0003</subfield><subfield code="y">Open Access</subfield><subfield code="r">http://library.oapen.org/handle/20.500.12657/31375</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">65</subfield><subfield code="1">01</subfield><subfield code="x">0003</subfield><subfield code="y">Dieser Titel ist Teil einer Datenbank</subfield><subfield code="r">http://www.bibliothek.uni-regensburg.de/dbinfo/detail.php?titel_id=10728&bib_id=ulb_hal</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">70</subfield><subfield code="1">01</subfield><subfield code="x">0089</subfield><subfield code="r">http://library.oapen.org/handle/20.500.12657/31375</subfield><subfield code="z">LF</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">72</subfield><subfield code="1">01</subfield><subfield code="x">0035</subfield><subfield code="r">http://www.oapen.org/search?identifier=629586</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">95</subfield><subfield code="1">01</subfield><subfield code="x">3095</subfield><subfield code="r">http://library.oapen.org/handle/20.500.12657/31375</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">110</subfield><subfield code="1">01</subfield><subfield code="x">3110</subfield><subfield code="y">Open Access</subfield><subfield code="r">http://www.oapen.org/search?identifier=629586</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">132</subfield><subfield code="1">01</subfield><subfield code="x">0959</subfield><subfield code="r">http://www.oapen.org/search?identifier=629586</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">136</subfield><subfield code="1">01</subfield><subfield code="x">3526</subfield><subfield code="y">Open Access</subfield><subfield code="r">http://library.oapen.org/handle/20.500.12657/31375</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">147</subfield><subfield code="1">01</subfield><subfield code="x">3528</subfield><subfield code="r">http://library.oapen.org/handle/20.500.12657/31375</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">161</subfield><subfield code="1">01</subfield><subfield code="x">0960</subfield><subfield code="r">http://library.oapen.org/handle/20.500.12657/31375</subfield><subfield code="z">LF</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">187</subfield><subfield code="1">01</subfield><subfield code="x">3520</subfield><subfield code="r">http://library.oapen.org/handle/20.500.12657/31375</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">213</subfield><subfield code="1">01</subfield><subfield code="x">0551</subfield><subfield code="r">http://www.oapen.org/search?identifier=629586</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">230</subfield><subfield code="1">01</subfield><subfield code="x">0552</subfield><subfield code="r">http://www.oapen.org/search?identifier=629586</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">283</subfield><subfield code="1">01</subfield><subfield code="x">3283</subfield><subfield code="r">http://library.oapen.org/handle/20.500.12657/31375</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">293</subfield><subfield code="1">01</subfield><subfield code="x">3293</subfield><subfield code="r">http://library.oapen.org/handle/20.500.12657/31375</subfield><subfield code="z">LF</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">370</subfield><subfield code="1">01</subfield><subfield code="x">4370</subfield><subfield code="r">http://library.oapen.org/handle/20.500.12657/31375</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">603</subfield><subfield code="1">01</subfield><subfield code="x">4603</subfield><subfield code="r">http://library.oapen.org/handle/20.500.12657/31375</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">808</subfield><subfield code="1">01</subfield><subfield code="x">4808</subfield><subfield code="y">Volltextzugang</subfield><subfield code="r">http://library.oapen.org/handle/20.500.12657/31375</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">2403</subfield><subfield code="1">01</subfield><subfield code="x">DE-LFER</subfield><subfield code="r">https://library.oapen.org/bitstream/id/d82c714d-c5df-439f-9f0c-82f7ba35106f/629586.pdf</subfield></datafield><datafield tag="982" ind1=" " ind2=" "><subfield code="2">31</subfield><subfield code="1">01</subfield><subfield code="x">0027</subfield><subfield code="8">00</subfield><subfield code="a">eBook GBV-OAPEN</subfield></datafield><datafield tag="982" ind1=" " ind2=" "><subfield code="2">132</subfield><subfield code="1">01</subfield><subfield code="x">0959</subfield><subfield code="8">00</subfield><subfield code="a">EBooks OAPEN Open Access</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">22</subfield><subfield code="1">01</subfield><subfield code="x">0018</subfield><subfield code="a">OLR-ZDB-94-OAL</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">23</subfield><subfield code="1">01</subfield><subfield code="x">0830</subfield><subfield code="a">OLR-OAPEN</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">30</subfield><subfield code="1">01</subfield><subfield code="x">0104</subfield><subfield code="a">GBV-OAPEN</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">34</subfield><subfield code="1">01</subfield><subfield code="x">3551</subfield><subfield code="a">OLR-OAPEN</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">39</subfield><subfield code="1">01</subfield><subfield code="x">0547</subfield><subfield code="a">GBV-OAPEN</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">39</subfield><subfield code="1">01</subfield><subfield code="x">0547</subfield><subfield code="a">LF</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">40</subfield><subfield code="1">01</subfield><subfield code="x">0007</subfield><subfield code="a">OLR-OAPEN</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">63</subfield><subfield code="1">01</subfield><subfield code="x">3401</subfield><subfield code="a">E-Books LF GBV-OAPEN</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">65</subfield><subfield code="1">01</subfield><subfield code="x">0003</subfield><subfield code="a">OLR-OAPEN</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">70</subfield><subfield code="1">01</subfield><subfield code="x">0089</subfield><subfield code="a">OLR-OAPEN-OA</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">72</subfield><subfield code="1">01</subfield><subfield code="x">0035</subfield><subfield code="a">OLR-OAPEN-OA</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">95</subfield><subfield code="1">01</subfield><subfield code="x">3095</subfield><subfield code="a">OLR-OAL</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">110</subfield><subfield code="1">01</subfield><subfield code="x">3110</subfield><subfield code="a">OLR-GBV-OAPEN</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">132</subfield><subfield code="1">01</subfield><subfield code="x">0959</subfield><subfield code="a">OLR-OAPEN</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">136</subfield><subfield code="1">01</subfield><subfield code="x">3526</subfield><subfield code="a">OLR-OAPEN</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">147</subfield><subfield code="1">01</subfield><subfield code="x">3528</subfield><subfield code="a">OLR-OAPEN</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">161</subfield><subfield code="1">01</subfield><subfield code="x">0960</subfield><subfield code="a">OLR-OAPEN</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">213</subfield><subfield code="1">01</subfield><subfield code="x">0551</subfield><subfield code="a">OLR-OAPEN</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">230</subfield><subfield code="1">01</subfield><subfield code="x">0552</subfield><subfield code="a">OLR-OAPEN</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">283</subfield><subfield code="1">01</subfield><subfield code="x">3283</subfield><subfield code="a">OLR-OAL</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">293</subfield><subfield code="1">01</subfield><subfield code="x">3293</subfield><subfield code="a">OLR-OAPEN</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">370</subfield><subfield code="1">01</subfield><subfield code="x">4370</subfield><subfield code="a">OLR-FREE</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">370</subfield><subfield code="1">01</subfield><subfield code="x">4370</subfield><subfield code="a">olr-ebook GBV-OAPEN</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">603</subfield><subfield code="1">01</subfield><subfield code="x">4603</subfield><subfield code="a">OLR-OAPEN</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">808</subfield><subfield code="1">01</subfield><subfield code="x">4808</subfield><subfield code="a">OLR-OAPEN</subfield></datafield></record></collection>
|
standort_str_mv |
--%%-- |
standort_iln_str_mv |
2403:--%%-- DE-LFER:--%%-- |
format |
eBook |
delete_txt_mv |
keep |
collection |
KXP GVK SWB |
publishPlace |
Tampere |
remote_str |
true |
abrufzeichen_iln_str_mv |
22@OLR-ZDB-94-OAL 23@OLR-OAPEN 30@GBV-OAPEN 34@OLR-OAPEN 39@GBV-OAPEN 39@LF 40@OLR-OAPEN 63@E-Books LF GBV-OAPEN 65@OLR-OAPEN 70@OLR-OAPEN-OA 72@OLR-OAPEN-OA 95@OLR-OAL 110@OLR-GBV-OAPEN 132@OLR-OAPEN 136@OLR-OAPEN 147@OLR-OAPEN 161@OLR-OAPEN 213@OLR-OAPEN 230@OLR-OAPEN 283@OLR-OAL 293@OLR-OAPEN 370@OLR-FREE 370@olr-ebook GBV-OAPEN 603@OLR-OAPEN 808@OLR-OAPEN |
abrufzeichen_iln_scis_mv |
22@OLR-ZDB-94-OAL 23@OLR-OAPEN 30@GBV-OAPEN 34@OLR-OAPEN 39@GBV-OAPEN 39@LF 40@OLR-OAPEN 63@E-Books LF GBV-OAPEN 65@OLR-OAPEN 70@OLR-OAPEN-OA 72@OLR-OAPEN-OA 95@OLR-OAL 110@OLR-GBV-OAPEN 132@OLR-OAPEN 136@OLR-OAPEN 147@OLR-OAPEN 161@OLR-OAPEN 213@OLR-OAPEN 230@OLR-OAPEN 283@OLR-OAL 293@OLR-OAPEN 370@OLR-FREE 370@olr-ebook GBV-OAPEN 603@OLR-OAPEN 808@OLR-OAPEN |
last_changed_iln_str_mv |
22@07-12-21 23@31-10-18 30@14-04-18 31@14-04-18 34@04-07-18 39@14-04-18 40@14-04-18 63@14-04-18 65@14-04-18 70@14-04-18 72@03-06-18 95@24-06-23 110@12-08-19 132@23-06-18 136@14-04-18 147@12-02-20 161@14-04-18 187@09-05-18 213@16-07-19 230@04-09-19 283@14-04-18 293@14-04-18 370@07-11-18 603@22-04-20 808@19-06-19 2403@13-09-24 |
illustrated |
Not Illustrated |
topic_title |
31 01 0027 00 eBook GBV-OAPEN 132 01 0959 00 EBooks OAPEN Open Access Näkökulmia tilintarkastukseen ja arviointiin Management accounting & bookkeeping Management accounting, bookkeeping and auditing |
publisher |
Tampere University Press |
publisherStr |
Tampere University Press |
topic |
misc Management accounting & bookkeeping misc Management accounting, bookkeeping and auditing 31 eBook GBV-OAPEN 132 EBooks OAPEN Open Access |
spellingShingle |
misc Management accounting & bookkeeping misc Management accounting, bookkeeping and auditing 31 eBook GBV-OAPEN 132 EBooks OAPEN Open Access Näkökulmia tilintarkastukseen ja arviointiin |
topic_unstemmed |
misc Management accounting & bookkeeping misc Management accounting, bookkeeping and auditing 31 eBook GBV-OAPEN 132 EBooks OAPEN Open Access |
topic_browse |
misc Management accounting & bookkeeping misc Management accounting, bookkeeping and auditing 31 eBook GBV-OAPEN 132 EBooks OAPEN Open Access |
format_facet |
Elektronische Bücher Bücher Elektronische Ressource |
standort_txtP_mv |
--%%-- |
format_main_str_mv |
Text Buch |
carriertype_str_mv |
cr |
signature |
--%%-- |
signature_str_mv |
--%%-- |
isbn |
9789520304386 952030438X |
isfreeaccess_txt |
true |
title |
Näkökulmia tilintarkastukseen ja arviointiin |
ctrlnum |
(DE-627)101847935X (DE-599)GBV101847935X (OCoLC)1004187554 (OAPEN)31375 (EBP)062143603 |
exemplarkommentar_str_mv |
22@OAPEN Library 70@OAPEN Online Library Open Access eBook 72@OAPEN Online Library Open Access eBook 95@Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. 110@Open Access 147@frei verfügbar für Europa-Universität Flensburg, Hochschule Flensburg und Zentrale Hochschulbibliothek 147@Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt. 161@OAPEN Online Library Open Access eBook 187@JSTOR Open Access eBook 213@OAPEN Online Library Open Access eBook 230@OAPEN Online Library Open Access eBook 293@OAPEN Online Library Open Access eBook 370@Kostenloser Zugriff 603@Bitte beachten Sie die Nutzungsbedingungen und Copyright-Bestimmungen des Verlages/Herausgebers. 808@OAPEN Library |
title_full |
Näkökulmia tilintarkastukseen ja arviointiin |
callnumber-first-code |
- |
lang_code |
fin |
isOA_bool |
true |
recordtype |
marc |
publishDateSort |
2017 |
contenttype_str_mv |
txt |
selectkey |
22:z 23:z 30:z 31:z 34:z 39:k 40:x 63:z 65:z 70:z 72:z 95:z 110:z 132:x 136:z 147:z 161:z 187:z 213:z 230:z 283:z 293:z 370:z 603:z 808:z 2403:l |
physical |
1 Online-Ressource (1 electronic resource (267 p.)) |
format_se |
Elektronische Bücher |
title_sort |
näkökulmia tilintarkastukseen ja arviointiin |
title_auth |
Näkökulmia tilintarkastukseen ja arviointiin |
abstract |
Kokoomateos tuottaa uutta tieteellisesti tutkittua tietoa tilintarkastuksen ja arvioinnin ajankohtaisista kysymyksistä. Tilintarkastusala on ollut merkittävien muutosten kohteena viimeisen 10 vuoden aikana. Teoksen artikkelit liittyvät tilintarkastukseen kattaen tilintarkastajan rooliin, vastuuseen ja siirtohinnoitteluun, sekä tilintarkastuksen laadukkuuteen ja tilintarkastuskertomuksiin liittyviä kysymyksiä. Arviointia koskevissa artikkeleissa tarkastellaan erityisesti tuloksellisuuden ja toiminnan tarkoituksenmukaisuuden arviointia ja tarkastusta. Monitieteisen tutkimuksen tuloksena syntyy kokoava ja moniulotteinen käsitys tilintarkastuksesta ja arvioinnista sekä niihin liittyvästä tämänhetkisestä tutkimuksesta ja mahdollisista jatkotutkimuspoluista. Toimituskunnan poikkitieteellinen yhteistyö tuottaa lisäksi uusia yhteisiä näkökulmia tarkastajien tärkeästä roolista ja vastuusta, sekä tarkastuksilta vaadittavasta laajuudesta, laadukkuudesta ja eettisyydestä. Teos on suunnattu muun muassa tilintarkastuksen ja arvioinnin ammattilaisille, opiskelijoille ja tutkijoille This book Näkökulmia tilintarkastukseen ja arviointiin provides original scientific research about various current auditing and evaluation topics. Over the past decade, the field of auditing has seen substantial changes. The topic areas covered in the first chapters reflect established auditing topics such as the role and responsibility of auditors, transfer pricing, the quality of auditing and issues with audit reports. Other chapters address emerging concerns in performance evaluation and auditing. This book will be of value to practitioners, students and academics interested in contemporary aspects of auditing and evaluation |
abstractGer |
Kokoomateos tuottaa uutta tieteellisesti tutkittua tietoa tilintarkastuksen ja arvioinnin ajankohtaisista kysymyksistä. Tilintarkastusala on ollut merkittävien muutosten kohteena viimeisen 10 vuoden aikana. Teoksen artikkelit liittyvät tilintarkastukseen kattaen tilintarkastajan rooliin, vastuuseen ja siirtohinnoitteluun, sekä tilintarkastuksen laadukkuuteen ja tilintarkastuskertomuksiin liittyviä kysymyksiä. Arviointia koskevissa artikkeleissa tarkastellaan erityisesti tuloksellisuuden ja toiminnan tarkoituksenmukaisuuden arviointia ja tarkastusta. Monitieteisen tutkimuksen tuloksena syntyy kokoava ja moniulotteinen käsitys tilintarkastuksesta ja arvioinnista sekä niihin liittyvästä tämänhetkisestä tutkimuksesta ja mahdollisista jatkotutkimuspoluista. Toimituskunnan poikkitieteellinen yhteistyö tuottaa lisäksi uusia yhteisiä näkökulmia tarkastajien tärkeästä roolista ja vastuusta, sekä tarkastuksilta vaadittavasta laajuudesta, laadukkuudesta ja eettisyydestä. Teos on suunnattu muun muassa tilintarkastuksen ja arvioinnin ammattilaisille, opiskelijoille ja tutkijoille This book Näkökulmia tilintarkastukseen ja arviointiin provides original scientific research about various current auditing and evaluation topics. Over the past decade, the field of auditing has seen substantial changes. The topic areas covered in the first chapters reflect established auditing topics such as the role and responsibility of auditors, transfer pricing, the quality of auditing and issues with audit reports. Other chapters address emerging concerns in performance evaluation and auditing. This book will be of value to practitioners, students and academics interested in contemporary aspects of auditing and evaluation |
abstract_unstemmed |
Kokoomateos tuottaa uutta tieteellisesti tutkittua tietoa tilintarkastuksen ja arvioinnin ajankohtaisista kysymyksistä. Tilintarkastusala on ollut merkittävien muutosten kohteena viimeisen 10 vuoden aikana. Teoksen artikkelit liittyvät tilintarkastukseen kattaen tilintarkastajan rooliin, vastuuseen ja siirtohinnoitteluun, sekä tilintarkastuksen laadukkuuteen ja tilintarkastuskertomuksiin liittyviä kysymyksiä. Arviointia koskevissa artikkeleissa tarkastellaan erityisesti tuloksellisuuden ja toiminnan tarkoituksenmukaisuuden arviointia ja tarkastusta. Monitieteisen tutkimuksen tuloksena syntyy kokoava ja moniulotteinen käsitys tilintarkastuksesta ja arvioinnista sekä niihin liittyvästä tämänhetkisestä tutkimuksesta ja mahdollisista jatkotutkimuspoluista. Toimituskunnan poikkitieteellinen yhteistyö tuottaa lisäksi uusia yhteisiä näkökulmia tarkastajien tärkeästä roolista ja vastuusta, sekä tarkastuksilta vaadittavasta laajuudesta, laadukkuudesta ja eettisyydestä. Teos on suunnattu muun muassa tilintarkastuksen ja arvioinnin ammattilaisille, opiskelijoille ja tutkijoille This book Näkökulmia tilintarkastukseen ja arviointiin provides original scientific research about various current auditing and evaluation topics. Over the past decade, the field of auditing has seen substantial changes. The topic areas covered in the first chapters reflect established auditing topics such as the role and responsibility of auditors, transfer pricing, the quality of auditing and issues with audit reports. Other chapters address emerging concerns in performance evaluation and auditing. This book will be of value to practitioners, students and academics interested in contemporary aspects of auditing and evaluation |
collection_details |
ZDB-94-OAL GBV_ILN_22 ISIL_DE-18 SYSFLAG_1 GBV_KXP SSG-OPC-FIN GBV_ILN_23 ISIL_DE-830 GBV_ILN_30 ISIL_DE-104 GBV_ILN_31 ISIL_DE-27 GBV_ILN_34 ISIL_DE-18-302 GBV_ILN_39 ISIL_DE-547 GBV_ILN_40 ISIL_DE-7 GBV_ILN_63 ISIL_DE-Wim2 GBV_ILN_65 ISIL_DE-3 GBV_ILN_70 ISIL_DE-89 GBV_ILN_72 ISIL_DE-35 GBV_ILN_95 ISIL_DE-542 GBV_ILN_110 ISIL_DE-Luen4 GBV_ILN_132 ISIL_DE-959 GBV_ILN_136 ISIL_DE-Wis1 GBV_ILN_147 ISIL_DE-Fl3 GBV_ILN_161 ISIL_DE-960 GBV_ILN_187 ISIL_DE-Ki95 GBV_ILN_213 ISIL_DE-551 GBV_ILN_230 ISIL_DE-552 GBV_ILN_283 ISIL_DE-Ha163 GBV_ILN_293 ISIL_DE-960-3 GBV_ILN_370 ISIL_DE-1373 GBV_ILN_603 ISIL_DE-B1556 GBV_ILN_808 GBV_ILN_2403 ISIL_DE-LFER |
title_short |
Näkökulmia tilintarkastukseen ja arviointiin |
url |
https://library.oapen.org/bitstream/id/d82c714d-c5df-439f-9f0c-82f7ba35106f/629586.pdf http://library.oapen.org/handle/20.500.12657/31375 |
ausleihindikator_str_mv |
22 23 30 31 34 39 40 63 65 70 72 95 110 132 136 147 161 187 213 230 283 293 370 603 808 2403:n |
remote_bool |
true |
mediatype_str_mv |
c |
isOA_txt |
true |
hochschulschrift_bool |
false |
callnumber-a |
--%%-- |
up_date |
2024-10-10T11:39:45.437Z |
_version_ |
1812526934722084864 |
fullrecord_marcxml |
<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01000cam a22002652 4500</leader><controlfield tag="001">101847935X</controlfield><controlfield tag="003">DE-627</controlfield><controlfield tag="005">20241009145828.0</controlfield><controlfield tag="007">cr uuu---uuuuu</controlfield><controlfield tag="008">180215s2017 xx |||||o 00| ||fin c</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9789520304386</subfield><subfield code="9">978-952-03-0438-6</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627)101847935X</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)GBV101847935X</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1004187554</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OAPEN)31375</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(EBP)062143603</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1=" " ind2=" "><subfield code="a">fin</subfield></datafield><datafield tag="072" ind1=" " ind2="7"><subfield code="a">KFCM</subfield><subfield code="2">bicssc</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Näkökulmia tilintarkastukseen ja arviointiin</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Tampere</subfield><subfield code="b">Tampere University Press</subfield><subfield code="c">2017</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (1 electronic resource (267 p.))</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">Computermedien</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">Online-Ressource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="506" ind1="0" ind2=" "><subfield code="a">Open Access</subfield><subfield code="f">Unrestricted online access</subfield><subfield code="2">star</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">Kokoomateos tuottaa uutta tieteellisesti tutkittua tietoa tilintarkastuksen ja arvioinnin ajankohtaisista kysymyksistä. Tilintarkastusala on ollut merkittävien muutosten kohteena viimeisen 10 vuoden aikana. Teoksen artikkelit liittyvät tilintarkastukseen kattaen tilintarkastajan rooliin, vastuuseen ja siirtohinnoitteluun, sekä tilintarkastuksen laadukkuuteen ja tilintarkastuskertomuksiin liittyviä kysymyksiä. Arviointia koskevissa artikkeleissa tarkastellaan erityisesti tuloksellisuuden ja toiminnan tarkoituksenmukaisuuden arviointia ja tarkastusta. Monitieteisen tutkimuksen tuloksena syntyy kokoava ja moniulotteinen käsitys tilintarkastuksesta ja arvioinnista sekä niihin liittyvästä tämänhetkisestä tutkimuksesta ja mahdollisista jatkotutkimuspoluista. Toimituskunnan poikkitieteellinen yhteistyö tuottaa lisäksi uusia yhteisiä näkökulmia tarkastajien tärkeästä roolista ja vastuusta, sekä tarkastuksilta vaadittavasta laajuudesta, laadukkuudesta ja eettisyydestä. Teos on suunnattu muun muassa tilintarkastuksen ja arvioinnin ammattilaisille, opiskelijoille ja tutkijoille</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">This book Näkökulmia tilintarkastukseen ja arviointiin provides original scientific research about various current auditing and evaluation topics. Over the past decade, the field of auditing has seen substantial changes. The topic areas covered in the first chapters reflect established auditing topics such as the role and responsibility of auditors, transfer pricing, the quality of auditing and issues with audit reports. Other chapters address emerging concerns in performance evaluation and auditing. This book will be of value to practitioners, students and academics interested in contemporary aspects of auditing and evaluation</subfield></datafield><datafield tag="540" ind1=" " ind2=" "><subfield code="a">Creative Commons</subfield><subfield code="f">https://creativecommons.org/licenses/by-nc-nd/4.0</subfield><subfield code="2">cc</subfield></datafield><datafield tag="546" ind1=" " ind2=" "><subfield code="a">Finnish</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Management accounting & bookkeeping</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Management accounting, bookkeeping and auditing</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://library.oapen.org/bitstream/id/d82c714d-c5df-439f-9f0c-82f7ba35106f/629586.pdf</subfield><subfield code="m">X:OAPEN</subfield><subfield code="x">Verlag</subfield><subfield code="z">OAPEN Library: download the publication</subfield><subfield code="z">kostenfrei</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">http://library.oapen.org/handle/20.500.12657/31375</subfield><subfield code="m">X:OAPEN</subfield><subfield code="x">Verlag</subfield><subfield code="z">OAPEN Library: description of the publication</subfield><subfield code="z">kostenfrei</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-94-OAL</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_22</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-18</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">SYSFLAG_1</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_KXP</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">SSG-OPC-FIN</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_23</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-830</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_30</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-104</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_31</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-27</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_34</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-18-302</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_39</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-547</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_40</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-7</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_63</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-Wim2</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_65</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-3</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_70</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-89</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_72</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-35</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_95</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-542</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_110</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-Luen4</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_132</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-959</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_136</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-Wis1</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_147</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-Fl3</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_161</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-960</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_187</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-Ki95</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_213</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-551</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_230</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-552</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_283</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-Ha163</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_293</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-960-3</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_370</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-1373</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_603</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-B1556</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_808</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2403</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-LFER</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">BO</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">22</subfield><subfield code="1">01</subfield><subfield code="x">0018</subfield><subfield code="b">4015986962</subfield><subfield code="h">OLR-ZDB-94-OAL</subfield><subfield code="k">OAPEN Library</subfield><subfield code="y">zu</subfield><subfield code="z">07-12-21</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">23</subfield><subfield code="1">01</subfield><subfield code="x">0830</subfield><subfield code="b">1822768500</subfield><subfield code="h">OLR-OAPEN</subfield><subfield code="u">f</subfield><subfield code="y">z</subfield><subfield code="z">31-10-18</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">30</subfield><subfield code="1">01</subfield><subfield code="x">0104</subfield><subfield code="b">176556056X</subfield><subfield code="h">GBV-OAPEN</subfield><subfield code="y">z</subfield><subfield code="z">14-04-18</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">31</subfield><subfield code="1">01</subfield><subfield code="x">0027</subfield><subfield code="b">1765530377</subfield><subfield code="y">z</subfield><subfield code="z">14-04-18</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">34</subfield><subfield code="1">01</subfield><subfield code="x">3551</subfield><subfield code="b">1782024603</subfield><subfield code="h">OLR-OAPEN</subfield><subfield code="y">zi002</subfield><subfield code="z">04-07-18</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">39</subfield><subfield code="1">01</subfield><subfield code="x">0547</subfield><subfield code="b">1765575575</subfield><subfield code="h">GBV-OAPEN</subfield><subfield code="y">ke</subfield><subfield code="z">14-04-18</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">40</subfield><subfield code="1">01</subfield><subfield code="x">0007</subfield><subfield code="b">1765515378</subfield><subfield code="h">OLR-OAPEN</subfield><subfield code="y">xsn</subfield><subfield code="z">14-04-18</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">63</subfield><subfield code="1">01</subfield><subfield code="x">3401</subfield><subfield code="b">1765590558</subfield><subfield code="h">E-Books LF GBV-OAPEN</subfield><subfield code="y">z</subfield><subfield code="z">14-04-18</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">65</subfield><subfield code="1">01</subfield><subfield code="x">0003</subfield><subfield code="b">1765605504</subfield><subfield code="h">OLR-OAPEN</subfield><subfield code="y">z</subfield><subfield code="z">14-04-18</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">70</subfield><subfield code="1">01</subfield><subfield code="x">0089</subfield><subfield code="b">1765545382</subfield><subfield code="h">OLR-OAPEN-OA</subfield><subfield code="k">OAPEN Online Library Open Access eBook</subfield><subfield code="y">z</subfield><subfield code="z">14-04-18</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">72</subfield><subfield code="1">01</subfield><subfield code="x">0035</subfield><subfield code="b">177369796X</subfield><subfield code="h">OLR-OAPEN-OA</subfield><subfield code="k">OAPEN Online Library Open Access eBook</subfield><subfield code="y">z</subfield><subfield code="z">03-06-18</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">95</subfield><subfield code="1">01</subfield><subfield code="x">3095</subfield><subfield code="b">4343082628</subfield><subfield code="h">OLR-OAL</subfield><subfield code="k">Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt.</subfield><subfield code="y">z</subfield><subfield code="z">24-06-23</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">110</subfield><subfield code="1">01</subfield><subfield code="x">3110</subfield><subfield code="b">350659799X</subfield><subfield code="h">OLR-GBV-OAPEN</subfield><subfield code="k">Open Access</subfield><subfield code="y">z</subfield><subfield code="z">12-08-19</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">132</subfield><subfield code="1">01</subfield><subfield code="x">0959</subfield><subfield code="b">1780326076</subfield><subfield code="h">OLR-OAPEN</subfield><subfield code="u">Open Access</subfield><subfield code="y">x</subfield><subfield code="z">23-06-18</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">136</subfield><subfield code="1">01</subfield><subfield code="x">3526</subfield><subfield code="b">1765486521</subfield><subfield code="h">OLR-OAPEN</subfield><subfield code="y">z</subfield><subfield code="z">14-04-18</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">147</subfield><subfield code="1">01</subfield><subfield code="x">3528</subfield><subfield code="b">3594024091</subfield><subfield code="h">OLR-OAPEN</subfield><subfield code="k">frei verfügbar für Europa-Universität Flensburg, Hochschule Flensburg und Zentrale Hochschulbibliothek</subfield><subfield code="k">Vervielfältigungen (z.B. Kopien, Downloads) sind nur von einzelnen Kapiteln oder Seiten und nur zum eigenen wissenschaftlichen Gebrauch erlaubt. Die Weitergabe an Dritte sowie systematisches Downloaden sind untersagt.</subfield><subfield code="y">z</subfield><subfield code="z">12-02-20</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">161</subfield><subfield code="1">01</subfield><subfield code="x">0960</subfield><subfield code="b">1765456509</subfield><subfield code="h">OLR-OAPEN</subfield><subfield code="k">OAPEN Online Library Open Access eBook</subfield><subfield code="y">z</subfield><subfield code="z">14-04-18</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">187</subfield><subfield code="1">01</subfield><subfield code="x">3520</subfield><subfield code="b">1769509828</subfield><subfield code="k">JSTOR Open Access eBook</subfield><subfield code="y">z</subfield><subfield code="z">09-05-18</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">213</subfield><subfield code="1">01</subfield><subfield code="x">0551</subfield><subfield code="b">3493771797</subfield><subfield code="h">OLR-OAPEN</subfield><subfield code="k">OAPEN Online Library Open Access eBook</subfield><subfield code="y">z</subfield><subfield code="z">16-07-19</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">230</subfield><subfield code="1">01</subfield><subfield code="x">0552</subfield><subfield code="b">351184648X</subfield><subfield code="h">OLR-OAPEN</subfield><subfield code="k">OAPEN Online Library Open Access eBook</subfield><subfield code="y">z</subfield><subfield code="z">04-09-19</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">283</subfield><subfield code="1">01</subfield><subfield code="x">3283</subfield><subfield code="b">1765501555</subfield><subfield code="h">OLR-OAL</subfield><subfield code="y">z</subfield><subfield code="z">14-04-18</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">293</subfield><subfield code="1">01</subfield><subfield code="x">3293</subfield><subfield code="b">1765471524</subfield><subfield code="h">OLR-OAPEN</subfield><subfield code="k">OAPEN Online Library Open Access eBook</subfield><subfield code="y">z</subfield><subfield code="z">14-04-18</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">370</subfield><subfield code="1">01</subfield><subfield code="x">4370</subfield><subfield code="b">182476524X</subfield><subfield code="h">OLR-FREE</subfield><subfield code="k">Kostenloser Zugriff</subfield><subfield code="y">z</subfield><subfield code="z">07-11-18</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">603</subfield><subfield code="1">01</subfield><subfield code="x">4603</subfield><subfield code="b">3630395473</subfield><subfield code="h">OLR-OAPEN</subfield><subfield code="k">Bitte beachten Sie die Nutzungsbedingungen und Copyright-Bestimmungen des Verlages/Herausgebers.</subfield><subfield code="y">z</subfield><subfield code="z">22-04-20</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">808</subfield><subfield code="1">01</subfield><subfield code="x">4808</subfield><subfield code="b">3488782085</subfield><subfield code="h">OLR-OAPEN</subfield><subfield code="k">OAPEN Library</subfield><subfield code="y">zg</subfield><subfield code="z">19-06-19</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2403</subfield><subfield code="1">01</subfield><subfield code="x">DE-LFER</subfield><subfield code="b">4579396251</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">--%%--</subfield><subfield code="e">n</subfield><subfield code="j">--%%--</subfield><subfield code="y">l01</subfield><subfield code="z">13-09-24</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">22</subfield><subfield code="1">01</subfield><subfield code="x">0018</subfield><subfield code="y">Volltextzugang</subfield><subfield code="r">http://library.oapen.org/handle/20.500.12657/31375</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">23</subfield><subfield code="1">01</subfield><subfield code="x">0830</subfield><subfield code="r">http://library.oapen.org/handle/20.500.12657/31375</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">30</subfield><subfield code="1">01</subfield><subfield code="x">0104</subfield><subfield code="y">Open Access</subfield><subfield code="r">http://library.oapen.org/handle/20.500.12657/31375</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">31</subfield><subfield code="1">01</subfield><subfield code="x">0027</subfield><subfield code="y">eBook GBV-OAPEN</subfield><subfield code="r">http://library.oapen.org/handle/20.500.12657/31375</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">34</subfield><subfield code="1">01</subfield><subfield code="x">3551</subfield><subfield code="y">OpenAccess</subfield><subfield code="r">http://library.oapen.org/handle/20.500.12657/31375</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">40</subfield><subfield code="1">01</subfield><subfield code="x">0007</subfield><subfield code="y">Volltext, Open Access</subfield><subfield code="r">http://library.oapen.org/handle/20.500.12657/31375</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">63</subfield><subfield code="1">01</subfield><subfield code="x">3401</subfield><subfield code="y">E-Book</subfield><subfield code="r">http://library.oapen.org/handle/20.500.12657/31375</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">65</subfield><subfield code="1">01</subfield><subfield code="x">0003</subfield><subfield code="y">Open Access</subfield><subfield code="r">http://library.oapen.org/handle/20.500.12657/31375</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">65</subfield><subfield code="1">01</subfield><subfield code="x">0003</subfield><subfield code="y">Dieser Titel ist Teil einer Datenbank</subfield><subfield code="r">http://www.bibliothek.uni-regensburg.de/dbinfo/detail.php?titel_id=10728&bib_id=ulb_hal</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">70</subfield><subfield code="1">01</subfield><subfield code="x">0089</subfield><subfield code="r">http://library.oapen.org/handle/20.500.12657/31375</subfield><subfield code="z">LF</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">72</subfield><subfield code="1">01</subfield><subfield code="x">0035</subfield><subfield code="r">http://www.oapen.org/search?identifier=629586</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">95</subfield><subfield code="1">01</subfield><subfield code="x">3095</subfield><subfield code="r">http://library.oapen.org/handle/20.500.12657/31375</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">110</subfield><subfield code="1">01</subfield><subfield code="x">3110</subfield><subfield code="y">Open Access</subfield><subfield code="r">http://www.oapen.org/search?identifier=629586</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">132</subfield><subfield code="1">01</subfield><subfield code="x">0959</subfield><subfield code="r">http://www.oapen.org/search?identifier=629586</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">136</subfield><subfield code="1">01</subfield><subfield code="x">3526</subfield><subfield code="y">Open Access</subfield><subfield code="r">http://library.oapen.org/handle/20.500.12657/31375</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">147</subfield><subfield code="1">01</subfield><subfield code="x">3528</subfield><subfield code="r">http://library.oapen.org/handle/20.500.12657/31375</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">161</subfield><subfield code="1">01</subfield><subfield code="x">0960</subfield><subfield code="r">http://library.oapen.org/handle/20.500.12657/31375</subfield><subfield code="z">LF</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">187</subfield><subfield code="1">01</subfield><subfield code="x">3520</subfield><subfield code="r">http://library.oapen.org/handle/20.500.12657/31375</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">213</subfield><subfield code="1">01</subfield><subfield code="x">0551</subfield><subfield code="r">http://www.oapen.org/search?identifier=629586</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">230</subfield><subfield code="1">01</subfield><subfield code="x">0552</subfield><subfield code="r">http://www.oapen.org/search?identifier=629586</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">283</subfield><subfield code="1">01</subfield><subfield code="x">3283</subfield><subfield code="r">http://library.oapen.org/handle/20.500.12657/31375</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">293</subfield><subfield code="1">01</subfield><subfield code="x">3293</subfield><subfield code="r">http://library.oapen.org/handle/20.500.12657/31375</subfield><subfield code="z">LF</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">370</subfield><subfield code="1">01</subfield><subfield code="x">4370</subfield><subfield code="r">http://library.oapen.org/handle/20.500.12657/31375</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">603</subfield><subfield code="1">01</subfield><subfield code="x">4603</subfield><subfield code="r">http://library.oapen.org/handle/20.500.12657/31375</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">808</subfield><subfield code="1">01</subfield><subfield code="x">4808</subfield><subfield code="y">Volltextzugang</subfield><subfield code="r">http://library.oapen.org/handle/20.500.12657/31375</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">2403</subfield><subfield code="1">01</subfield><subfield code="x">DE-LFER</subfield><subfield code="r">https://library.oapen.org/bitstream/id/d82c714d-c5df-439f-9f0c-82f7ba35106f/629586.pdf</subfield></datafield><datafield tag="982" ind1=" " ind2=" "><subfield code="2">31</subfield><subfield code="1">01</subfield><subfield code="x">0027</subfield><subfield code="8">00</subfield><subfield code="a">eBook GBV-OAPEN</subfield></datafield><datafield tag="982" ind1=" " ind2=" "><subfield code="2">132</subfield><subfield code="1">01</subfield><subfield code="x">0959</subfield><subfield code="8">00</subfield><subfield code="a">EBooks OAPEN Open Access</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">22</subfield><subfield code="1">01</subfield><subfield code="x">0018</subfield><subfield code="a">OLR-ZDB-94-OAL</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">23</subfield><subfield code="1">01</subfield><subfield code="x">0830</subfield><subfield code="a">OLR-OAPEN</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">30</subfield><subfield code="1">01</subfield><subfield code="x">0104</subfield><subfield code="a">GBV-OAPEN</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">34</subfield><subfield code="1">01</subfield><subfield code="x">3551</subfield><subfield code="a">OLR-OAPEN</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">39</subfield><subfield code="1">01</subfield><subfield code="x">0547</subfield><subfield code="a">GBV-OAPEN</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">39</subfield><subfield code="1">01</subfield><subfield code="x">0547</subfield><subfield code="a">LF</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">40</subfield><subfield code="1">01</subfield><subfield code="x">0007</subfield><subfield code="a">OLR-OAPEN</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">63</subfield><subfield code="1">01</subfield><subfield code="x">3401</subfield><subfield code="a">E-Books LF GBV-OAPEN</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">65</subfield><subfield code="1">01</subfield><subfield code="x">0003</subfield><subfield code="a">OLR-OAPEN</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">70</subfield><subfield code="1">01</subfield><subfield code="x">0089</subfield><subfield code="a">OLR-OAPEN-OA</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">72</subfield><subfield code="1">01</subfield><subfield code="x">0035</subfield><subfield code="a">OLR-OAPEN-OA</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">95</subfield><subfield code="1">01</subfield><subfield code="x">3095</subfield><subfield code="a">OLR-OAL</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">110</subfield><subfield code="1">01</subfield><subfield code="x">3110</subfield><subfield code="a">OLR-GBV-OAPEN</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">132</subfield><subfield code="1">01</subfield><subfield code="x">0959</subfield><subfield code="a">OLR-OAPEN</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">136</subfield><subfield code="1">01</subfield><subfield code="x">3526</subfield><subfield code="a">OLR-OAPEN</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">147</subfield><subfield code="1">01</subfield><subfield code="x">3528</subfield><subfield code="a">OLR-OAPEN</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">161</subfield><subfield code="1">01</subfield><subfield code="x">0960</subfield><subfield code="a">OLR-OAPEN</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">213</subfield><subfield code="1">01</subfield><subfield code="x">0551</subfield><subfield code="a">OLR-OAPEN</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">230</subfield><subfield code="1">01</subfield><subfield code="x">0552</subfield><subfield code="a">OLR-OAPEN</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">283</subfield><subfield code="1">01</subfield><subfield code="x">3283</subfield><subfield code="a">OLR-OAL</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">293</subfield><subfield code="1">01</subfield><subfield code="x">3293</subfield><subfield code="a">OLR-OAPEN</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">370</subfield><subfield code="1">01</subfield><subfield code="x">4370</subfield><subfield code="a">OLR-FREE</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">370</subfield><subfield code="1">01</subfield><subfield code="x">4370</subfield><subfield code="a">olr-ebook GBV-OAPEN</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">603</subfield><subfield code="1">01</subfield><subfield code="x">4603</subfield><subfield code="a">OLR-OAPEN</subfield></datafield><datafield tag="995" ind1=" " ind2=" "><subfield code="2">808</subfield><subfield code="1">01</subfield><subfield code="x">4808</subfield><subfield code="a">OLR-OAPEN</subfield></datafield></record></collection>
|
score |
6.9002905 |