Auditing theory/ by Ma. Elenita Balatbat Cabrera

includes appendices and index

Chapter 1.-- Professional practice of accountancy --2. Practice of public accountancy --3. Overview of auditing --4. Regulation of the practice of public accountancy --5. Code of ethics for professional accountants in the Philippines --6. Management of accountancy practice --7. System of quality control for public firms --8. Philippine standards on auditing --9. Overview of risk-based audit process --10. Understanding the entity and its environment --11. Consideration of internal control in a financial statements audit --12. Fraud and error --13. Corporate governance and audits --14. Designing an effective response to assessed risks --15. Audit evidence --16. Basic audit sampling concepts --17. Audit sampling for test of controls --18. Audit sampling for substantive tests --19. Test of controls --20. Substantive test of transactions and balances --21. Audit documentation --22. Audit evaluation evidence --23. Completing the audit and post-audit responsibilities --24. Forming an opinion and reporting on financial statements --25. Modifications tom the independent auditor's report --26. The computer environment --27. Internal control in the computer information system --28. Auditing in a computer information system (CIS) environment --29. Procedures and reports on special purpose on audit engagements --30. Non-audit engagements: Procedures and reports.