04676nam a22003377a 4500 OSt 20251219102857.0 251218r20112011si a|||er|||| 001 0 eng d 9789814314343 [newsprint] University of Cebu-Banilad University of Cebu-Banilad Gramling, Audrey A., author. Auditing : a business risk approach / Audrey A. Gramling, Larry E. Rittenberg, and Karla M. Johnstone. Philippine edition. Singapore : Cengage Learning, c2011. 1102 pages : illustrations (black and white) ; 23 cm. rdacontent text rdamedia unmediated rdacarrier volume Includes index. 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: Audit evidence: A framework -- Chapter 8: Tools to gather 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: Completing the audit -- Chapter 16: Auditors' reports -- Chapter 17: Professional liability -- Chapter 18: Advanced topics concerning complex auditing judgments. "Auditors continue to face a very high standard of responsibility to the public. The Public Company Accounting Oversight Board (PCAOB) and the U.S. Securities and Exchange Commission (SEC) have emerged as major players in regulating the profession, and the role of international accounting and auditing standard-setting bodies continues to gain importance. Audit firms are challenged to find efficient ways to integrate risk and control analysis into the design of audits of financial statements and control systems. In our various professional roles, the authors have been at the center of this change, and have infused this edition with our unique knowledge of risk, audit, and control as it relates to performing the integrated audit. We encourage each potential adopter to evaluate this text, as well as others, on these dimensions. We believe that users will find that this edition continues to meet these standards. We have always believed that students must understand and develop frameworks for decision making-and then apply judgment within those frameworks. Consequently, we have worked hard to focus on these important conceptual frameworks, while designing end-of-chapter material to challenge students to think and apply such frameworks. Auditors continue to face a very high standard of responsibility to the public. The Public Company Accounting Oversight Board (PCAOB) and the U.S. Securities and Exchange Commission (SEC) have emerged as major players in regulating the profession, and the role of international accounting and auditing standard-setting bodies continues to gain importance. Audit firms are challenged to find efficient ways to integrate risk and control analysis into the design of audits of financial statements and control systems. In our various professional roles, the authors have been at the center of this change, and have infused this edition with our unique knowledge of risk, audit, and control as it relates to performing the integrated audit. We encourage each potential adopter to evaluate this text, as well as others, on these dimensions. We believe that users will find that this edition continues to meet these standards. We have always believed that students must understand and develop frameworks for decision making-and then apply judgment within those frameworks. Consequently, we have worked hard to focus on these important conceptual frameworks, while designing end-of-chapter material to challenge students to think and apply such frameworks." --Preface Adult Donation Biore, Christopher College of Business and Accountancy Accountancy Text in English Auditing. Rittenberg, Larry E., author. Johnstone, Karla M., author. ddc BK Janna [new] 12/18/2025 14728 14728 0 0 ddc 0 0 UCBL_MAIN UCBL_MAIN SUBJ.REF 2025-12-18 Donated by: Dr. Christopher Biore 0 657.45 G76 2011 3UCBL000029223 2025-12-18 2025-12-18 SR