000			04758nam a22004217a 4500
003			OSt
005			20251201110626.0
008			251024b |||||||| |||| 00| 0 eng d
040			_aUniversisty of Cebu-Banilad _cUniversisty of Cebu-Banilad
100			_aAlolor, Jenevieve A., _eauthor.
245			_aLived experiences of Certified Public Accountant in the auditing field in Cebu City / _cJenevieve A. Alolor, Aellery Fe A, Espina, Vincent Joseph R. Natural, and Jenny Grace O. Superales.
260			_aCebu City, Philippines ; _bUniversity of Cebu-Banilad, _cc2024.
300			_axii, 224 pages : _bcolored illustrations ; _c11 cm.
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
504			_aIncludes bibliographic references.
520			_a"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
521			_aAdult
541			_xBiore, Christopher _yCollege of Business and Accountancy _zAccountancy
546			_aText in English
650			_aCertified Public Accountants.
650			_aAudit.
650			_aPlanning the audit.
650			_aFieldwork.
650			_aAudit report.
650			_aPost-engagement follow-up.
650			_aWork-life balance.
650			_aConflict resolution.
650			_aDescriptive phenomenological approach.
650			_aThematic analysis _zCebu City.
700			_aEspina, Aellery Fe A., _eauthor.
700			_aNatural, Vincent Joseph R., _eauthor.
700			_aSuperales, Jenny Grace O., _eauthor.
942			_2ddc _cTHE
998			_cLeslie [new] _d10/24/2025
999			_c14561 _d14561