04758nam a22004217a 4500 OSt 20251201110626.0 251024b |||||||| |||| 00| 0 eng d Universisty of Cebu-Banilad Universisty of Cebu-Banilad Alolor, Jenevieve A., author. Lived experiences of Certified Public Accountant in the auditing field in Cebu City / Jenevieve A. Alolor, Aellery Fe A, Espina, Vincent Joseph R. Natural, and Jenny Grace O. Superales. Cebu City, Philippines ; University of Cebu-Banilad, c2024. xii, 224 pages : colored illustrations ; 11 cm. rdacontent text rdamedia unmediated rdacarrier volume Includes bibliographic references. "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, 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. 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. 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 Adult Biore, Christopher College of Business and Accountancy Accountancy Text in English Certified Public Accountants. Audit. Planning the audit. Fieldwork. Audit report. Post-engagement follow-up. Work-life balance. Conflict resolution. Descriptive phenomenological approach. Thematic analysis Cebu City. Espina, Aellery Fe A., author. Natural, Vincent Joseph R., author. Superales, Jenny Grace O., author. ddc THE Leslie [new] 10/24/2025 14561 14561 0 0 ddc 0 0 UCBL_MAIN UCBL_MAIN PERIODICALS 2025-10-24 T Al71li 2024 3UCBL000029055 2025-10-24 2025-10-24 THE