Applied auditing / Ma. Elenita Balatbat Cabrera.
Material type:
- 9789710489978
- HF 5667 .C337 2011

Item type | Current library | Home library | Collection | Call number | Copy number | Status | Date due | Barcode | |
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National University - Manila | LRC - Annex II Filipiniana | Accountancy | FIL HF 5667 .C337 2011 (Browse shelf(Opens below)) | c.1 | Available | NULIB000008718 |
Includes bibliographical references.
Unit I. Overview of the Audit Process; Audit Planning -- Unit II. Evidence Accumulation and Evaluation - Interim Audit Phase: Tests of Controls and Substantive Tests of Transactions -- Unit III. Evidence Accumulation and Evaluation - Final Audit Phase: Substantive Tests of Balances and Analytical Procedures -- Unit IV. Completing the Audit and Report Preparation.
Auditing is a systematic process by which a competent, independent person objectively obtains and evaluate evidence regarding assertions about economic actions and events to ascertain the degree of correspondence between those assertions and established criteria and communicating the results to interested users.
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