| 000 -LEADER |
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| fixed length control field |
03076nam a22002777a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20231204112705.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
231023b ||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9786214161195 |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Edition number |
23 |
| Classification number |
657.45 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Preferred name for the person |
Cabrera, Ma. Elenita Balatbat |
| Relator term |
author |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Auditing and assurance : |
| Remainder of title |
concepts and applications / |
| Statement of responsibility, etc |
Ma. Elenita Balatbat Cabrera, Gilbert Anthony B. Cabrera, Bernadette Ann B. Cabrera. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
2022 edition |
| 264 #1 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Manila: |
| Name of publisher, distributor, etc |
GIC Enterprises & Co, Inc |
| Date of publication, distribution, etc |
[2022] |
| 264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Date of publication, distribution, etc |
c2022 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xx, 800 pages : |
| Other physical details |
illustrations ; |
| Dimensions |
23 cm |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
unmediated |
| Media type code |
n |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
volume |
| Carrier type code |
nc |
| Source |
rdacarrier |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes bibliographical references. |
| 505 0# - CONTENTS |
|---|
| Formatted contents note |
UNIT I OVERVIEW OF THE CORE CONCEPTS OF FINANCIAL STATEMENTS AUDIT -- Chapter 1 Core Concepts of a Risk-Based Approach to Conducting a Quality Audit 1 -- UNIT II APPLICATION OF THE RISK-BASED AUDIT PROCESS PHASE I - RISK ASSESSMENT -- Chapter 2 Preliminary Engagement Activities 23 -- Chapter 3 Planning the Audit and Development of Overall Audit Strategy 38 -- Chapter 4 Performance of Risk Assessment Procedures 79 -- UNIT III APPLICATION OF THE RISK-BASED AUDIT PROCESS PHASE II - RISK RESPONSE: TESTS OF CONTROLS AND SUBSTANTIVE TESTS OF TRANSACTIONS -- Chapter 5 Designing Overall Responses and Further Audit Procedures 105 -- Chapter 6 Audit of the Revenue and Collection Cycle 145 -- Chapter 7 Audit of the Expenditure(or acquisition and payment) cycle 197 -- Chapter 8 Audit of the Expenditure Cycle, Continued.... 237 -- Chapter 9 Audit of the Investing Cycle 275 -- Chapter 10 Audit of the Financing Cycle 301 -- UNIT IV APPLICATION OF THE RISK-BASED AUDIT PROCESS PHASE II - RISK RESPONSE: SUBSTANTIVE TESTS OF DETAILS OF BALANCES -- Chapter 11 Audit of Cash Balances 321 -- Chapter 11 Audit of Cash Balances 321 -- Chapter 12 Audit of Trade Receivables, Allowance for Doubtful Accounts and Sales 355 -- Chapter 13 Audit of Inventories, Cost of Sales and Trade Payables 385 -- Chapter 14 Audit of Investments 431 -- Chapter 15 Audit of Property, Plant and Equipment, and the Related Depreciation and Depletion 455 -- Chapter 16 Audit of Intangible Assets 493 -- Chapter 17 Audit of Prepaid Expenses, Deffered Charges and other Current Liabilities 517 -- Chapter 18 Audit of Long-Term Liabilities 537 -- Chapter 19 Audit of Owners' Equity Accounts 561 -- Chapter 20 Audit of other Accounts in the Statement of Profit or Loss and Comprehensive Income 593 -- UNIT V APPLICATION OF THE RISK-BASED AUDIT PROCESS PHASE III-REPORTING -- Chapter 21 Evaluation of Audit Evidence and Completion 617 -- Chapter 22 Forming an Opinion and Reporting on Financial Statements 649 -- Chapter 23 Modifications to the Opinion in the Independent Auditor's Report 673 -- Chapter 24 Preparation of Financial Statements 703 -- List of References 801. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Auditing |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Gilbert Anthony Balatbat |
| Relator term |
author |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Cabrera, Bernadette Ann |
| Relator term |
author |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Source of classification or shelving scheme |
|
| Item type |
BOOK |