CPA examination reviewer : auditing practice /
Gerardo S. Roque.
- 2023-2024 Edition.
- Manila : GIC Enterprises & Co., Inc., c2023.
- iv, 842 pages ; 23 cm.
Includes references.
Chapter 1. Audit of cash and Cash Equivalents.--Chapter 2. Audit of Receivables.--Chapter 3. Audit of Inventories.--Chapter 4. Audit of Investment.--Chapter 5. Audit of Property, Plant and Equipment and Right of Use Assets.--Chapter 6. Audit of Prepayments and Intangible Assets.--Chapter 7. Audit of Liabilities.--Chapter 8. Audit of Shareholders' Equity.--Chapter 9. Audit of Other Income Statement Items.--Chapter 10. Accounting Changes (Policies & Estimates) and Correction of Errors.--Chapter 11. Statement of Cash Flows.
The Auditing Practice Part includes questions about the audit of the amounts of various accounts of business processes such as (1) order to cash; (2) purchase to pay; (3) plan inventory; (4) hire to retire; and (5) acquire to retire as indicated in the syllabus.