02868nam a2200349Ia 450000500170000000800470001724501320006410000280019670000600022426000510028425000170033530000220035230000100037402000180038465000130040294400080041505000210042394300300044494400120047495300120048654600150049895300200051350517300053359100060226333600090226933700150227833800110229394200720230499800100237699900170238695201150240320260803094237.0251212s2023    xx            000 0 und d©©©1 aPrinciples of auditing and assurance services /cMa. Elenita B. Cabrera, Gilbert Anthony B. Cabrera, Bernadette Ann B. Cabrera.  aCabrera, Ma. Elenita B.  aCabrera, Gilbert Anthony B.; Cabrera, Bernadette Ann B.  aManila :bGIC Enterprises & Co., Inc,c©2023.  a2023 edition  axviii, 822 pages:  c23 cm  a9786214161324  aAuditing  aFIL  a657.45 C11p 2023  b0c0d0e1f0g0h0i0j0  b1c1d0  pHED6492  ain English  cCollege Library  aUnit I. INTRODUCTION TO ASSURANCE AND AUDITING SERVICES -- Chapter 1. The demand for auditing and assurance services -- Chapter 2. Professional practice of accountancy: an overview -- Chapter 3. The public accounting profession environment -- Chapter 4. Management of a public accounting practice -- Chapter 5. Professional ethics -- Unit II. FUNDAMENTALS OF ASSURANCE AND FINANCIAL STATEMENT AUDIT -- Chapter 6. Fundamentals of assurance services -- Chapter 7. Introduction to financial statement audit -- Unit III. RISK-BASED AUDIT OF FINANCIAL STATEMENTS -- Chapter 8. Overview of risk-based audit -- Chapter 9. Risk assessment-part 1 -- Chapter 10. Risk assessment-part 2 -- Chapter 11. Risk assessment-part 3 -- Chapter 12. Fraud and error -- Unit IV. RISK RESPONSE -- Chapter 13. Risk response-part 1 -- Chapter 14. Risk response-part 2 -- Chapter 15. Basic audit sampling concepts -- Chapter 16. Audit sampling for test of controls -- Chapter 17. Audit sampling for substantive tests -- Chapter 18. Audit documentation -- Unit V. REPORTING -- Chapter 19. Audit evidence evaluation -- Chapter 20. Completing the audit and post-audit responsibilities -- Chapter 21. Forming an opinion and reporting on financial statements -- Chapter 22. Modifications to the independent auditor`s report -- Unit VI. AUDITING IN AN INFORMATION TECHNOLOGY (IT) SYSTEM ENVIRONMENT -- Chapter 23. Auditing in an information technology (IT) system environment-part 1 -- Chapter 24. Auditing in an information technology (IT) system environment-part 2 -- Unit VII. OTHER SERVICES AND REPORTS -- Chapter 25. Procedures and reports on special purpose audit engagements -- Chapter 26. Non-audit engagements: procedures and reports -- References.  a0  atext  aunmediated  avolume  2lcccBKajpascuab2023-09-21 15:32:22djpascuae2023-09-21 15:32:22  a12083  c11975d11975  00102ddc4070aHEDbHEDcHEDd2025-12-21oFIL 657.45 C11p 2023pHED6492r2026-06-02 00:00:00w2025-12-21yBK