Cabrera, Ma. Elenita Balatbat

Applied auditing / Ma. Elenita Balatbat Cabrera. - 2011 Edition. - Manila, Philippines : Conanan Educational Supply, c2011 - xiii, 898 pages ; 24 cm.

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.

9789710489978


AUDITING

HF 5667 .C337 2011