TY - BOOK AU - Frias, Solita A. AU - Fajardo, Consolacion L. TI - Textbook in auditing theory SN - 971-11-0839-9 U1 - BFil. 657.45 PY - 1994/// CY - Quezon City PB - JMC Press, Inc. N1 - Chapter I. The public accounting profession -- II. Professional ethics and legal responsibility -- III. Internal control -- IV. Audit objectives, planning, and procedures -- Chapter V. Audit evidences and working papers -- VI. Sampling in auditing -- VII. Audit in an EDP environment -- VIII. The auditors report -- IX. Special reports -- X. Operations and compliance auditing. ER -