Auditing and assurances: Principles, standards, and fundamentals/ by Mark Francis G. Ng

Includes references and index

Chapter 1. Assurance concepts and the framework for assurance engagement --2. Overview of auditing and the audit process --3. General types of audits --4. Professional standards: GAAS, PSAs, PSQC --5. Understanding the entity and its environment --6. Client engagement acceptance --7. Audit planning, supervision, monitoring --8. Risk assessment and materiality --9. The auditor's responsibility to consider fraud in an audit of financial statement --10. Fraud investigation and the independent auditor --11. Basic concepts and elements of internal control --12. Audit assertions, objectives, procedures, evidence, and documentation --13. Audit sampling --14. Transaction cycles tests of controls --15. Substantive testing and audit programs --17. Completing the audit and post-audit responsibilities --18. Forming an opinion and reporting on financial statement --19. A typical audit engagement: A comprehensive walk through --20. Code of ethics for professional accountants in the Philippines --21. RA 9298 and implementing rules and regulation --22. Philippine standard for quality control overview of internal auditing.