000			03143nam a22003377a 4500
003			OSt
005			20260618104018.0
008			260618r20122012ph a|||er|||| 001 0 eng d
020			_a9789814410311 [newsprint]
040			_aUniversity of Cebu-Banilad _cUniversity of Cebu-Banilad
100			_aGramling, Audrey A., _eauthor.
245			_aAuditing / _cAudrey A. Gramling, Larry E. Rittenberg, and Karla M. Johnstone.
250			_aEighth edition ; Philippine edition.
260			_aPasig City, Philippines : _bCengage Learning, _cc2012.
300			_axxi, 1034 pages : _billustrations (black and white) ; _c25 cm.
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
504			_aIncludes index.
505			_aContents: 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.
520			_a"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
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] _d06/18/2026
999			_c15402 _d15402