000			02638nam a2200217Ia 4500
003			NUBLRC
008			241210s9999 xx 000 0 und d
020			_a978-621-416-119-5
040			_cNUBLRC
050			_aFIL HF 5667 .C33 2022 c.2
100			_aCabrera, Elenita Balatbat
245		0	_aAuditing and assurance: _bconcepts and applications / _cElenita Balatbat Cabera, Gilbert Anthony B. Cabrera and Bernadette Ann B. Cabrena
250			_a2022 ed.
260			_aManila : _bGIC enterprises & co., inc. _cc2022
300			_a800 pages : _c23cm.
365			_b1395
504			_aInclude appendix and references.
505			_aUNIT I. Overview of the core concepts of financial statements audit -- Chapter 1. Core concepets of a risk-based approach to conducting a quality audit. -- UNIT II. Application of the risk-based audit process -- Phase I - Risk assessment -- Chapter 2. Premilinar engagement activities -- Chapter 3. Planning the audit and development of overall audit strategy -- Chapter 4. Performance of risk assessment procedures -- UNIT III. application of the risk-based audit process -- Phase II - risk response: test of controls and substantive tests of transactions -- Chapter 5. Designning overall responses and futher autdit procedures -- Chapter 6. Audit of the revenue and collection cycle -- Chapter 7. Audit of the expenditure cycle, continued -- Chapter 9. Audit of the investing cycle -- Chapter 10. Audit of tbe financing cycle -- UNIT IV. Application of the risk-based audit process -- phase II - risk response: substantive tests of details of balances -- Chapter 11. Audit of cash balances -- Chapter 12. Audit of trade receivvables,allowance for doubtful accounts and sales -- Chapter 13. Audit of inventiories, cost of sales and trade payables -- Chapter 14. Audit of investments -- Chapter 15. Audit of property, okabt abd equipment; and the related depreciation and depletion -- Chapter 16. Audit of intangible assets -- Chapter 17. Audit of prepaid expenses, Deferred charges and other current liabilities -- Chapter 18. Audit of long-term liabilities -- Chapter 19. Audit of owner(s)' equity accounts -- Chapter 20. Audit of other accounts in the statement of profit or loss and comprehensive income -- UNIT V. application of the risk-based audit process -- Phase III -reporting -- Chapter 21. Evaluation of audit evidence and completion of the audit -- Chapter 22. Forming an opinion and reporting on financial statements -- Chapter 23. Modifications to the opinion in the independent auditor's report -- Chapter 24. Preparation of financial statements.
650			_aAUDITING
942			_2lcc _cBK
999			_c5623 _d5623