Evangelista, Rosalinda D.
Auditing theory for students & practice guide for auditors / Rosalinda D. Evangelista, Conception R. Racaza - Third edition - Manila, Philippines : GIC enterprises & Co. Incorporation, c2008 - xix, 940 pages : illustrations ; 25 cm.
Includes bibliographical references and index.
Contents: Unit I: Introduction matters -- Chapter 1: An introduction to the Universe of CPA services -- Chapter 2: Overview of final statement audit -- Chapter 3: Fundamental of concepts: Materiality, audit risk and risk assessment -- Chapter 4: Fundamentals concepts: Evidential matter and its documentation -- Unit II: Planning and understanding internal control -- Chapter 5: Audit planning and analytical procedures -- Chapter 6: Internal control considerations -- Chapter 7: Impact of information technology system on auditing -- Unit III: Conducting the audit -- Chapter 8: Control testing and control risk -- Chapter 9: Substantive testing and detection risk -- Unit IV: Audit conclusions and reporting -- Chapter 10: Completing the audit engagement -- Chapter 11: Reports on audited financial statements and reporting issues -- Unit V: Other professional services and responsibilities -- Chapter 12: The auditing profession (The practice of public accountancy) -- Chapter 13: Other public accounting services and responsibilities (Internal auditing and operational auditing) -- Includes Appendices
English
9710489091 [newsprint]
92026342
Auditing.
Auditing theory for students & practice guide for auditors / Rosalinda D. Evangelista, Conception R. Racaza - Third edition - Manila, Philippines : GIC enterprises & Co. Incorporation, c2008 - xix, 940 pages : illustrations ; 25 cm.
Includes bibliographical references and index.
Contents: Unit I: Introduction matters -- Chapter 1: An introduction to the Universe of CPA services -- Chapter 2: Overview of final statement audit -- Chapter 3: Fundamental of concepts: Materiality, audit risk and risk assessment -- Chapter 4: Fundamentals concepts: Evidential matter and its documentation -- Unit II: Planning and understanding internal control -- Chapter 5: Audit planning and analytical procedures -- Chapter 6: Internal control considerations -- Chapter 7: Impact of information technology system on auditing -- Unit III: Conducting the audit -- Chapter 8: Control testing and control risk -- Chapter 9: Substantive testing and detection risk -- Unit IV: Audit conclusions and reporting -- Chapter 10: Completing the audit engagement -- Chapter 11: Reports on audited financial statements and reporting issues -- Unit V: Other professional services and responsibilities -- Chapter 12: The auditing profession (The practice of public accountancy) -- Chapter 13: Other public accounting services and responsibilities (Internal auditing and operational auditing) -- Includes Appendices
English
9710489091 [newsprint]
92026342
Auditing.