Principles of auditing and assurance services / Ma. Elenita B. Cabrera, Gilbert Anthony B. Cabrera, and Bernadette Ann B. Cabrera.

Includes reference.

Unit I. Introduction to Assurance and Auditing Services -- Unit II. Fundamentals of Assurance and Financial Statement Audit -- Unit III. Risk-Based Audit of Financial Statements -- Unit IV. Risk Response --Unit V. Reporting -- Unit VI. Auditing in an Information Technology (IT) System Environment -- Unit VII. Other Services and Reports.

This new edition of Principle of Auditing and Assurance Services integrates the topical coverage the legal, regulatory and ethical requirements and the relevant Philippine Standards on Auditing (PSAs) that professional accountants must comply with. Our intent is that students will not only understand the important standards and concepts underlying auditing but that they gain a strong intuitive grasp of why it is important and how the underlying logic can inform their judgements not only as auditors but as business people.