Compilation of statements of auditing standards in the Philippines : (Record no. 15112)

MARC details
000 -LEADER
fixed length control field 01564nam a2200181Ia 4500
003 - CONTROL NUMBER IDENTIFIER
control field NULRC
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20250520102757.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 250520s9999 xx 000 0 und d
040 ## - CATALOGING SOURCE
Transcribing agency NULRC
050 ## - LIBRARY OF CONGRESS CALL NUMBER
Classification number HF 5661 .A91 1993
245 #0 - TITLE STATEMENT
Title Compilation of statements of auditing standards in the Philippines :
Remainder of title Nos. 1-12 Audit manual for commercial banks.
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. [Place of publication not identifed] :
Name of publisher, distributor, etc. [publisher not identified],
Date of publication, distribution, etc. c1993
300 ## - PHYSICAL DESCRIPTION
Extent 358 pages ;
Dimensions 24 cm.
505 ## - FORMATTED CONTENTS NOTE
Formatted contents note Foreword -- Preface -- No.1 The objectives, scope & responsibilities of an independent auditor in undertaking an audit -- No.2 Generally Accepted Auditing standards -- No. 3 Audit Engagement letters -- No. 4 Client representations -- No. 5 Independent Auditor's Report on audited financial statements -- No.6 Study and evaluation of the accounting systems & related internal control in connection with an audit -- No.7 Audit Evidence & Documentation -- No. 8 Control of Quality of audit work -- No. 9 Planning & Supervision -- No. 10 Audit Sampling -- No. 11 Procedures to be followed in the review of clients income, withholding & Value added tax returns -- No.12 fraud & Error.
520 ## - SUMMARY, ETC.
Summary, etc. The purpose of this Philippine Standard on Auditing (PSA) is to establish standards and provide guidance on the accountant's professional responsibilities when an engagement to compile financial information is undertaken and the form and content of the report the accountant issues in connection with such a compilation.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element AUDITING -- STANDARDS
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Library of Congress Classification
Koha item type Books
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Collection Home library Current library Shelving location Date acquired Source of acquisition Total checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Library of Congress Classification     Gen. Ed. - CBA LRC - Annex II National University - Manila Filipiniana 06/03/2021 Reaccessioned   FIL HF 5661 .A91 1993 NULIB000012871 05/20/2025 c.1 05/20/2025 Books