| 000 -LEADER |
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| fixed length control field |
04758nam a22004217a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20251201110626.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
251024b |||||||| |||| 00| 0 eng d |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
Universisty of Cebu-Banilad |
| Transcribing agency |
Universisty of Cebu-Banilad |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Alolor, Jenevieve A., |
| Relator term |
author. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Lived experiences of Certified Public Accountant in the auditing field in Cebu City / |
| Statement of responsibility, etc |
Jenevieve A. Alolor, Aellery Fe A, Espina, Vincent Joseph R. Natural, and Jenny Grace O. Superales. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Cebu City, Philippines ; |
| Name of publisher, distributor, etc |
University of Cebu-Banilad, |
| Date of publication, distribution, etc |
c2024. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xii, 224 pages : |
| Other physical details |
colored illustrations ; |
| Dimensions |
11 cm. |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type |
volume |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes bibliographic references. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
"Auditors play a crucial role in maintaining honest and reliable financial reporting. but they often face heavy workloads, stress, and work-life balance issues, which can impact audit quality and lead to job dissatisfaction. This study aimed to explore the experiences of Certified Public Accountants [CPAs) in auditing under public practice, particularly uncovering their challenges and utilized coping strategies,<br/><br/>This study utilized a descriptive phenomenology approach and a purposive sampling technique, which were conducted in seven (7) accounting firms located in Cebu City, involving ten (10) Certified Public Accountants [CPAs] who are currently working as auditors in public practice for five (5) years or more as the research informants. A researcher-made interview guide that was validated by a content expert was used for interviews. Thematic analysis was utilized to carefully analyze and categorize the data obtained from the interviews into meaningful themes.<br/><br/>The following themes were developed on the lived experiences of the Certified Public Accountants [CPAs] in the auditing field: Part (1): Lived experiences of Certified Public Accountants [CPAs] in their auditing services: (1.1) Planning the Audit: (a) Client-Centric Risk Assessment: Initial Audit Strategy (b) Audit Planning: Moving Beyond a One-Size-Fits-All Approach in Developing Audit Programs and Procedures. (c) Audit Planning a Resource Allocation Tool. (1.2) Fieldwork: (a) Client Cooperation as the Key to Effective Data Collection. (b) Walkthroughs for Success: Ensuring Client Record Accuracy and Completeness. (c) Revamping Substantive Tests: Emphasis on Internal Control Sampling.<br/>11.3) Andie report: (a) Poor Communication Stalls Business Improvement (b) The Ultimate Coal of Andit: Ensuring Compliance and Integrity in Reporting. (14) Post-engagement Follow-up (a) Deiving Accountability Critical follow-up on Audit Recommendations and Findings to Ensure Compliance. (b) Resolving Client Discrepancies and Legal Challenge & Strategic Approach in the Post-Audit Engagement Phase. Part (2). Coping Sorategies Employed by Certified Public Accountants [CPAs) in addressing certain challenges: (21) Meeting Deadlines: (a) The April 15 Sprint Report Filing Agony (b) Penalties for Late Document Submission to Clients. Last Resort for Clients Compliance. (c) Tentative Filing The Second Option. (22) Maintaining Work-life Balance: (a) Surviving the Crunch: Quest in Achieving Work-Life Balance during Audit Season: (b) Work-Life Tag-of-war Battling the Unrelenting Pressures of Intense Seasonal Demands on Work-Life Balance: (c) Crawling Toward the End: Desperate for Relief After the Exhausting Peak Season Rush (2.3) Conflict Resolution with the Clients: (a) Navigating Ducrepancies: Auditor's Challenge in Reconciling Divergent Approaches to Client Behavior (b) Ethical Dilemmas: Auditors Face in Upholding Standards Amid Conflicting Client Expectations. The findings of this study underscore the necessity for tailored communication strategies and a well-rounded approach towards management and the Board to address the adversities encountered by CPA auditors during the audit phases." --Abstract |
| 521 ## - TARGET AUDIENCE NOTE |
|---|
| Target audience note |
Adult |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Deans/Chairperson |
Biore, Christopher |
| Department |
College of Business and Accountancy |
| Subject Category |
Accountancy |
| 546 ## - LANGUAGE NOTE |
|---|
| Language note |
Text in English |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Certified Public Accountants. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Audit. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Planning the audit. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Fieldwork. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Audit report. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Post-engagement follow-up. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Work-life balance. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Conflict resolution. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Descriptive phenomenological approach. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Thematic analysis |
| Geographic subdivision |
Cebu City. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Espina, Aellery Fe A., |
| Relator term |
author. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Natural, Vincent Joseph R., |
| Relator term |
author. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Superales, Jenny Grace O., |
| Relator term |
author. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Type of record |
Thesis |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
Leslie [new] |
| Date encoded |
10/24/2025 |
