000			04676nam a22003377a 4500
003			OSt
005			20251219102857.0
008			251218r20112011si a|||er|||| 001 0 eng d
020			_a9789814314343 [newsprint]
040			_aUniversity of Cebu-Banilad _cUniversity of Cebu-Banilad
100			_aGramling, Audrey A., _eauthor.
245			_aAuditing : _ba business risk approach / _cAudrey A. Gramling, Larry E. Rittenberg, and Karla M. Johnstone.
250			_aPhilippine edition.
260			_aSingapore : _bCengage Learning, _cc2011.
300			_a1102 pages : _billustrations (black and white) ; _c23 cm.
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
504			_aIncludes index.
505	0		_aChapter 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.
520			_a"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
521			_aAdult
541			_aDonation _xBiore, Christopher _yCollege of Business and Accountancy _zAccountancy
546			_aText in English
650			_aAuditing.
700			_aRittenberg, Larry E., _eauthor.
700			_aJohnstone, Karla M., _eauthor.
942			_2ddc _cBK
998			_cJanna [new] _d12/18/2025
999			_c14728 _d14728