03143nam a22003377a 4500 OSt 20260618104018.0 260618r20122012ph a|||er|||| 001 0 eng d 9789814410311 [newsprint] University of Cebu-Banilad University of Cebu-Banilad Gramling, Audrey A., author. Auditing / Audrey A. Gramling, Larry E. Rittenberg, and Karla M. Johnstone. Eighth edition ; Philippine edition. Pasig City, Philippines : Cengage Learning, c2012. xxi, 1034 pages : illustrations (black and white) ; 25 cm. rdacontent text rdamedia unmediated rdacarrier volume Includes index. 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. "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 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] 06/18/2026 15402 15402 0 0 ddc 0 0 UCBL_MAIN UCBL_MAIN SUBJ.REF 2026-06-18 Donated by: Dr. Chrstopher Biore 0 657 G76 2012 3UCBL000029183 2026-06-18 2026-06-18 SR