Basic auditing practice - Santos, Petronilo S.; Roque, Gerardo S. (Manila : Roque Press, Inc., 1998)
Chapterb1. Auditing the revenue/receipt cycle: Considering internal control --2.Auditing the revenue/receipt cycle: Performing substantive audit tests --3. Auditing the purchasing/disbursement cycle: Considering internal control --4. Auditing the revenue/receipt cycle: Performing substantive audit tests --5.Auditing the payroll cycle: Considering internal control and performing substantive audit tests --6. Auditing the conversion cycle: Inventories and cost of goods sold --7. Auditing the conversion cycle: Property, plant, and equipment and depreciation expense --8. Auditing the financing and investing cycle: Investment and other assets --9. Auditing the financing and investing cycle: Long-term debt --10. Auditing the financing and investing cycle: Stockholder's equity --11. Auditing operating expenses and other revenue and expenses and completing the audit.