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  <titleInfo>
    <title>Auditing and assurance</title>
    <subTitle>concepts and applications</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Cabrera, Ma. Elenita B.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Cabrera, Gilbert Anthony B.; Cabrera, Bernadette Ann B.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xx</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Manila</placeTerm>
    </place>
    <publisher>GIC Enterprises &amp; Co., Inc</publisher>
    <dateIssued>©2022</dateIssued>
    <dateIssued encoding="marc">2022</dateIssued>
    <edition>2022</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">und</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xx, 800 pages:</extent>
    <extent>23 cm</extent>
  </physicalDescription>
  <tableOfContents>Chapter 1. Core concepts of a risk-based approach to conducting a quality audit -- Chapter 2. Preliminary engagement activities -- Chapter 3. Planning the audit and development of overall audit strategy -- Chapter 4. Performance of risk assessment procedure -- Chapter 5. Designing overall responses and further audit procedures -- Chapter 6. Audit of the revenue and collection cycle -- Chapter 7. Audit of the expenditure (or acquisition and payment) cycle -- Chapter 8. Audit of the expenditure cycle, continued... Chapter 9. Audit of the investing cycle -- Chapter 10. Audit of the financing cycle -- Chapter 11. Audit of cash balances -- Chapter 12. Audit of trade receivables, allowance for doubtful accounts and sales -- Chapter 13. Audit of inventories, cost of sales and trade payables -- Chapter 14. Audit of investments -- Chapter 15. Audit of property, plant and equipment, and the related depreciation and depletion -- Chapter 16. Audit intangible assets -- Chapter 17. Audit of prepaid expenses, deferred charges and other current liabilities -- Chapter 18. Audit of long-term liabilities -- Chapter 19. Audit of owner(s)` equity accounts -- Chapter 20. Audit of other accounts in the statement of profit or loss and comprehensive income -- Chapter 21. Evaluation of audit evidence and completion of the audit -- Chapter 22. Forming an opinion and reporting on financial statements -- Chapter 23. Modifications to the opinion in the independent auditor`s report -- Chapter 24. Preparation of financial statements -- References. </tableOfContents>
  <note type="statement of responsibility">Ma. Elenita B. Cabrera, Gilbert Anthony B. Cabrera,  Bernadette Ann B. Cabrera.</note>
  <note>in English</note>
  <subject>
    <topic>Auditing</topic>
  </subject>
  <classification authority="lcc">657.45 C11a 2022</classification>
  <identifier type="isbn">9786214161195</identifier>
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