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  <titleInfo>
    <title>Nigerian standards on auditing (NSAS)</title>
  </titleInfo>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Lagos</placeTerm>
    </place>
    <publisher> The Institute of Chartered Accountants of Nigeria</publisher>
    <dateIssued>2013</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>April 1, 2013 ill.</extent>
  </physicalDescription>
  <note type="statement of responsibility">/by The Institute of Chartered Accountants of Nigeria</note>
  <subject>
    <topic>Auditing</topic>
    <topic>Periodical</topic>
  </subject>
  <subject>
    <topic>Management audit</topic>
    <topic>Periodical</topic>
  </subject>
  <subject>
    <topic>Financial Statements</topic>
    <topic>Auditing</topic>
    <topic>Periodical</topic>
  </subject>
  <subject>
    <topic>Auditor</topic>
    <topic>Client relationships</topic>
    <topic>Periodical</topic>
  </subject>
  <classification authority="lcc">HF 5667 .N155</classification>
  <identifier type="issn">0794 -7887</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">160503</recordCreationDate>
  </recordInfo>
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