000			03076nam a22002777a 4500
999			_c86161 _d86161
005			20231204112705.0
008			231023b ||||| |||| 00| 0 eng d
020			_a 9786214161195
041			_aeng
082	0	0	_223 _a 657.45
100	1		_a Cabrera, Ma. Elenita Balatbat _eauthor
245	1	0	_aAuditing and assurance : _b concepts and applications / _cMa. Elenita Balatbat Cabrera, Gilbert Anthony B. Cabrera, Bernadette Ann B. Cabrera.
250			_a 2022 edition
264		1	_a Manila: _bGIC Enterprises & Co, Inc _c[2022]
264		4	_cc2022
300			_axx, 800 pages : _b illustrations ; _c23 cm
336			_atext _btxt _2rdacontent
337			_aunmediated _bn _2rdamedia
338			_avolume _bnc _2rdacarrier
504			_aIncludes bibliographical references.
505	0		_aUNIT 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	_aAuditing
700	1		_aGilbert Anthony Balatbat _eauthor
700	1		_a Cabrera, Bernadette Ann _eauthor
942			_2ddc _cBK