Applied auditing / Ma. Elenita Balatbat Cabrera.
Material type:
TextPublication details: Manila, Philippines : Conanan Educational Supply, c2011Edition: 2011 EditionDescription: xiii, 898 pages ; 24 cmISBN: - 9789710489978
- HF 5667 .C337 2011
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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 |
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| FIL HF 5667 .C33 2014 c.2 Applied auditing / | FIL HF 5667 .C33 2017 Applied auditing / | FIL HF 5667 .C337 2010 Applied auditing / | FIL HF 5667 .C337 2011 Applied auditing / | FIL HF 5667 .C337 2018 CPA examination reviewer in auditing theory / | FIL HF 5667 .E47 2013 Practical auditing : textbook and IFRS based exercises / | FIL HF 5667 .G146 2002 A Procedural approach to auditing principles : a textbook based on the CPA syllabus for Auditing Theory / |
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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