000			02080nam a22002417a 4500
001			6758
003			OSt
005			20250124175524.0
008			160926b xxu||||| |||| 00| 0 eng d
020			_a978-971-9919-77-3
040			_cUM Bansalan College LIC
082			_22015 edition _aBFil. 657.45 _bC11a
100			_91696 _aCabrera, Ma. Elenita Balatbat
245			_aAuditing theory/ _cby Ma. Elenita Balatbat Cabrera
250			_a2015 Edition
260			_aManila City: _bGIC Enterprise & Co., Inc., _cc2015
300			_axvii, 192p.: _c22cm.
362			_ac2015
500			_aincludes appendices and index
505			_aChapter 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.
650		0	_aAuditing _94159
942			_2ddc _cBFI
999			_c1158 _d1158