000			02744nam a2200337Ia 4500
005			20260803094237.0
008			251212s2023 xx 000 0 und d©©©
245	1		_aPrinciples of auditing and assurance services / _cMa. Elenita B. Cabrera, Gilbert Anthony B. Cabrera, Bernadette Ann B. Cabrera.
100			_aCabrera, Ma. Elenita B.
700			_aCabrera, Gilbert Anthony B.; Cabrera, Bernadette Ann B.
260			_aManila : _bGIC Enterprises & Co., Inc, _c©2023.
250			_a2023 edition
300			_axviii, 822 pages:
300			_c23 cm
020			_a9786214161324
650			_aAuditing
944			_aFIL
050			_a657.45 C11p 2023
943			_b0 _c0 _d0 _e1 _f0 _g0 _h0 _i0 _j0
944			_b1 _c1 _d0
953			_pHED6492
546			_ain English
953			_cCollege Library
505			_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.
591			_a0
336			_atext
337			_aunmediated
338			_avolume
942			_2lcc _cBK _ajpascua _b2023-09-21 15:32:22 _djpascua _e2023-09-21 15:32:22
998			_a12083
999			_c11975 _d11975