TY - BOOK AU - Cabrera, Ma. Elenita Balatbat TI - Applied auditing SN - 9710489626 AV - HF 5667 .C337 2010 PY - 2010/// CY - Manila, Philippines PB - GIC Enterprises & Co. Inc. KW - ACCOUNTING N1 - Unit 1. Overview of the Audit Process; Audit Planning -- Unit 2. Evidence accumulation and evaluation - Interim Audit Phase: Tests of controls and substantive tests of transactions. -- Unit 3. Evidence accumulation and evaluation - Final Audit Phase: Substantive tests of balances and analytical procedures -- Unit 4. Completing the Audit and Report Preparation N2 - The purpose of this book is to integrate the most important concepts of auditing as provided for in the Philippine Standards on Auditing (PSA) as well as practical aspects in a logical manner to assist students in understanding audit decision making and evidence accumulation ER -