TY - BOOK AU - Roque, Gerardo S. TI - CPA examination reviewer: auditing theory SN - 9789719919797 AV - HF 5667 .R67 2014 PY - 2014/// CY - Recto, Manila PB - GIC Enterprises & Co. Inc. KW - AUDITING N1 - Includes bibliographical references.; 1. An introduction to assurance, auditing, and related services -- 2. The accountancy profession -- 3. The CPAs professional responsibilities -- 4. The financial statements audit -- 5. Risk assessments and internal internal control -- 6. Auditing in a computer information systems -- 7. Audit objectives, procedures, evidence and documentation -- 8. Audit sampling -- 9. Completing the audit and post audit responsibilities -- 10. The auditors report on financial statements -- 11. Other reporting responsibilities -- 12. Practice examinations N2 - This reviewer is a compilation of multiple choice questions that are based on current pronouncements of the auditing and assurance standards council (AASC) ER -