000			02558nam a2200337Ia 4500
005			20260803094237.0
008			251212s2022 xx 000 0 und d©©©
245	1		_aAuditing and assurance : _bconcepts and applications / _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©2022.
250			_a2022
300			_axx, 800 pages:
300			_c23 cm
020			_a9786214161195
650			_aAuditing
944			_aFIL
050			_a657.45 C11a 2022
943			_b0 _c0 _d0 _e1 _f0 _g0 _h0 _i0 _j0
944			_b1 _c1 _d0
953			_pHED6488
546			_ain English
953			_cCollege Library
505			_aChapter 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.
591			_a0
336			_atext
337			_aunmediated
338			_avolume
942			_2lcc _cBK _ajpascua _b2023-09-21 15:57:11 _djpascua _e2023-09-21 15:57:11
998			_a12084
999			_c11976 _d11976