Assurance principles, professional ethics and good governance/ by Elenita Balatbat Cabrera

Include appendix and references

Chapter 1.--Introduction to assurance engagement --2.Overview of auditing --3. General types of audit --4. The professional practice of accounting --5. Management of a public accounting practice --6. Philippine standards on auditing --7. Code of ethics for professional accountants in the Philippines --8. Auditor's legal liability --9.Audit planning, supervision and monitoring --10. Understanding the entity and its environment and assessing the risk of material misstatement 11. A risk-based audit approach --12.Audit procedures --13. Audit evidence --14. Audit documentation --15. Basic concepts and elements of internal control --16.Consideration of internal control in a financial statements audit --17. Basic audit sampling concepts --18. Audit sampling for tests of controls --19. Audit sampling for substantive tests --20. The computer environment --21. Internal control in the computer information system --22. Auditing in a computer information system (CIS) environment --23.Tests of controls --24.Substantive test of transactions and balances --25.Using the work of others --26.Completing the audit of post-audit responsibilities --27. Forming an opinion on and reporting on financial statements --28. Modifications of the independent auditor's report --29. Procedures and reports on special purpose audit engagements --30. Non-audit engagements: Procedures and reports.