| 000 -LEADER |
|---|
| fixed length control field |
03143nam a22003377a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20260618104018.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
260618r20122012ph a|||er|||| 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9789814410311 [newsprint] |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
University of Cebu-Banilad |
| Transcribing agency |
University of Cebu-Banilad |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Gramling, Audrey A., |
| Relator term |
author. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Auditing / |
| Statement of responsibility, etc |
Audrey A. Gramling, Larry E. Rittenberg, and Karla M. Johnstone. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Eighth edition ; Philippine edition. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Pasig City, Philippines : |
| Name of publisher, distributor, etc |
Cengage Learning, |
| Date of publication, distribution, etc |
c2012. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xxi, 1034 pages : |
| Other physical details |
illustrations (black and white) ; |
| Dimensions |
25 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 index. |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Contents: Chapter 1 Auditing -- Integral to the economy -- Chapter 2 Corporate governance and audits -- Chapter 3 Judgmental and ethical decision-making frameworks and associated professional standards -- Chapter 4 Audit risk, business risk, and audit planning -- Chapter 5 Internal control over financial reporting -- Chapter 6 Performing an integrated audit -- Chapter 7 A framework for audit evidence -- Chapter 8 Tools used in gathering audit evidence -- Chapter 9 Auditing for fraud -- Chapter 10 Auditing revenue and related accounts -- Chapter 11 Audit of acquisition and payment cycle and inventory -- Chapter 12 Audit of cash and other liquid assets -- Chapter 13 Audit of long-lived assets and related expense accounts -- Chapter 14 Audit of long-term liabilities, equity, acquisitions, and related-entity transactions -- Chapter 15 Ensuring audit quality in completing the adult -- Chapter 16 Auditors' reports -- Chapter 17 Professional liability -- Chapter 18 Advanced topics concerning complex auditing judgements. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
"The auditing environment continues its pattern of escalating change since we introduced the seventh edition just two years ago. Auditors continue to face a very hig standard of responsibility to the public. The Public Company Accounting Oversight Board (PCAOB), the U.S. Securities and Exchange Commission (SEC), the American Institute of Public Accountants (AICPA) and the International Auditing and Assurance Standards Board (TAASB) have emerged as major players in regulating the profession both domestically and internationally. Audit firms are challenged to find efficient ways to integrate risk and control analysis into the design of audits of financial statements and internal control over financial reporting. In our various professional roles, we have been at the center of this change, and we have infused the eighth edition with our unique knowledge of risk, audit, and control as it relates to performing the integrated audit." --Preface |
| 521 ## - TARGET AUDIENCE NOTE |
|---|
| Target audience note |
Adult |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Source of acquisition |
Donation |
| 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 |
Auditing. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Rittenberg, Larry E., |
| Relator term |
author. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Johnstone, Karla M., |
| Relator term |
author. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Type of record |
Book |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
Janna [new] |
| Date encoded |
06/18/2026 |
