University of Cebu-Banilad Library

Contents: Preface; Unit I:Overview of the audit process; Chapter 1:Overview of auditing -- Chapter 2:Audit planning; Unit II:Evidence accumulation and evaluation- Interim audit phase: Test of controls and substantive tests of transactions; Chapter 3:Audit of the revenue and collection cycle: Tests of controls and substantive tests of transactions -- Chapter 4:Audit of the expenditure cycle: Tests of controls and substantive tests of transactions-I -- Chapter 5:Audit of the expenditure cycle: Tests of controls and substantive tests of transactions-II -- Chapter 6:Audit of the financing and investing cycle: Tests of controls and substantive tests of transactions; Unit III:Evidence accumulation and evaluation - Final audit phase: Substantive tests of balances and analytical procedures; Chapter 7:Substantive tests of cash -- Chapter 8:Substantive tests of receivables and sales -- Chapter 9:Substantive test of inventories and cost of goods sold -- Chapter 10:Substantive tests of investments -- Chapter 11:Substantive test of property and equipment -- Chapter 12:Substantive tests of intangible assets -- Chapter 13:Substantive tests of prepaid expenses and deferred charges -- Chapter 14:Substantive tests of liabilities -- Chapter 15:Substantive tests of owners' equity accounts -- Chapter 16:Substantive tests of accounts in the statement of comprehensive income; Unit IV:Completing the audit and report preparation; Chapter 17:Completing the audit -- Chapter 18:Preparation of audited financial statements -- Chapter 19:Writing the audit report -- Chapter 20:Comprehensive audit cases and problems; includes appendices and list of references

Accountancy

English