000			01527nam a22002537a 4500
001			5325
003			OSt
005			20251014100933.0
008			250922t2023 xxua|||dr|||| 00| 0 eng d
020			_a9786214161331
040			_cUM Bansalan College LIC
082			_22023-2024 Edition _aBFil. 657.076 _bR68c 2023
100			_9571 _aRoque, Gerardo S.
245			_aCPA examination reviewer: _b Auditing practice/ _cby Gerardo S. Roque
250			_a2023-2024 Edition
260			_aManila: _bGIC Enterprises & Co., Inc. _cc2023
300			_aiv, 842 pages: _c23 cm.
500			_aInclude references
505			_aChapter 1. Audit of cash and Cash Equivalents.--Chapter 2. Audit of Receivables.--Chapter 3. Audit of Inventories.--Chapter 4. Audit of Investment.--Chapter 5. Audit of Property, Plant and Equipment and Right of Use Assets.--Chapter 6. Audit of Prepayments and Intangible Assets.--Chapter 7. Audit of Liabilities.--Chapter 8. Audit of Shareholders' Equity.--Chapter 9. Audit of Other Income Statement Items.--Chapter 10. Accounting Changes (Policies & Estimates) and Correction of Errors.--Chapter 11. Statement of Cash Flows.
520			_aThe Auditing Practice Part includes questions about the audit of the amounts of various accounts of business processes such as (1) order to cash; (2) purchase to pay; (3) plan inventory; (4) hire to retire; and (5) acquire to retire as indicated in the syllabus.
650		7	_aAccounting -- Examinations _2sears _917656
650		0	_aAuditing _94159
942			_2ddc _cBFI
999			_c11127 _d11127