TY  - BOOK
AU  - Salosagcol, Jekell G., 
AU  - Tiu, Michael F.,
AU  - Hermosilla, Roel.,
TI  - Auditing theory: a guide in understanding the AASC pronouncements
SN  - 9710489428 [newsprint]
PY  - 2009///
CY  - Manila, Philippines
PB  - GIC Enterprises
KW  - Auditing
N1  - Contents:  Audit- an overview -- The professional standards -- The auditor's responsibility -- The audit process- accepting an engagement -- Audit planning -- Consideration of internal control -- Auditing in computerized environment -- Performing substantive tests -- Audit sampling -- Completing the audit -- Audit reports on financial statements -- Audit related services -- The code of ethics and republic act 9298
ER  -