000			01811nam a22002297a 4500
001			5216
003			OSt
005			20250217144508.0
008			160909b xxu||||| |||| 00| 0 eng d
020			_a978-971-23-6156-2
040			_cUM Bansalan College LIC
082			_aBFil. 657.45 _bN499a _2First ed.
100			_9663 _aNg, Mark Francis G.
245			_aAuditing and assurances: _bPrinciples, standards, and fundamentals/ _cby Mark Francis G. Ng
250			_aFirst edition
260			_aManila: _bRex Book Store, _cc2012
300			_avii,388p. _c25.3 cm.
500			_aIncludes references and index
505			_aChapter 1. Assurance concepts and the framework for assurance engagement --2. Overview of auditing and the audit process --3. General types of audits --4. Professional standards: GAAS, PSAs, PSQC --5. Understanding the entity and its environment --6. Client engagement acceptance --7. Audit planning, supervision, monitoring --8. Risk assessment and materiality --9. The auditor's responsibility to consider fraud in an audit of financial statement --10. Fraud investigation and the independent auditor --11. Basic concepts and elements of internal control --12. Audit assertions, objectives, procedures, evidence, and documentation --13. Audit sampling --14. Transaction cycles tests of controls --15. Substantive testing and audit programs --17. Completing the audit and post-audit responsibilities --18. Forming an opinion and reporting on financial statement --19. A typical audit engagement: A comprehensive walk through --20. Code of ethics for professional accountants in the Philippines --21. RA 9298 and implementing rules and regulation --22. Philippine standard for quality control overview of internal auditing.
650		0	_aAuditing _94159
942			_2ddc _cBFI
999			_c408 _d408