000			01345nam a2200241Ia 4500
003			NULRC
005			20250520100653.0
008			250520s9999 xx 000 0 und d
020			_a9789710489978
040			_cNULRC
050			_aHF 5667 .C337 2011
100			_aCabrera, Ma. Elenita Balatbat _eauthor
245		0	_aApplied auditing / _cMa. Elenita Balatbat Cabrera.
250			_a2011 Edition.
260			_aManila, Philippines : _bConanan Educational Supply, _cc2011
300			_axiii, 898 pages ; _c24 cm.
365			_bPHP700
504			_aIncludes bibliographical references.
505			_aUnit 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.
520			_aAuditing 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.
650			_aAUDITING
942			_2lcc _cBK
999			_c10959 _d10959