TY  - BOOK
AU  - Cabrera, Ma. Elenita Balatbat
TI  - Auditing theory
SN  - 978-971-9919-77-3
U1  - BFil. 657.45 2015 edition
PY  - 2015///
CY  - Manila City
PB  - GIC Enterprise & Co., Inc.
KW  - Auditing
N1  - 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
ER  -