Auditing and assurance : concepts and applications / by Darell Joe O. Asuncion, Mark Alyson B. Ngina and Raymund Francis A. Escala

By:

Asuncion, Darrel Joe O [author]

Contributor(s):

Material type: Text

TextPublication details: Manila, Philippines : Real Excellence Publishing, c2023Edition: 2023-2024 EditionDescription: xvii, 876 pages ; 23 cmISBN:

9786218386013

Subject(s):

AUDITING

LOC classification:

HF 5667 .A88 2023

Contents:

Chapter 1: Overview of audit process and pre-engagement activities -- Chapter 2: Audit planning -- Chapter 3: Internal control consideration -- Chapter 4: Transaction cycle -- Chapter 5: Cash and accrual basis -- Chapter 6: Correction of errors -- Chapter 7: substantive test of cash -- Chapter 8: Cash and cash equivalents -- Chapter 9: Substantive test of receivables and sales -- Chapter 10: Loans and receivables -- Chapter 11: Substantive test of inventories and cost of sales -- Chapter 12: Inventories -- Chapter 13: Agriculture -- Chapter 14: Substantive test of investments -- Chapter 15: Introduction to financial asset and investment in equity securities -- Chapter 16: Investment in debt securities -- Chapter 17: Investment in associate -- Chapter 18: Substantive test of property, plant, and equipment -- Chapter 19: Property, plant and equipment

Summary: This book was written primarily to address the need for textbook in auditing and assurance: concepts and application course in the Bachelor of Science in Accountancy program. The text address the basic concepts on how to audit and it also provides comprehensive and well-illustrated concepts of the Philippine financial reporting standards. In addition, this book includes additional notes for PFRs and SMEs. -- Preface

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Holdings
Item type	Current library	Collection	Call number	Materials specified	Copy number	Status	Date due	Barcode
Books	NU Clark Filipiniana	Non-fiction	FIL HF 5667 .A88 2023 Part 1 c.1 (Browse shelf(Opens below))		c.1	Available		NUCLA000004109
Books	NU Clark Filipiniana	Non-fiction	FIL HF 5667 .A88 2023 Part 1 c.2 (Browse shelf(Opens below))		c.2	Available		NUCLA000004110

Includes bibliographical references.

This book was written primarily to address the need for textbook in auditing and assurance: concepts and application course in the Bachelor of Science in Accountancy program. The text address the basic concepts on how to audit and it also provides comprehensive and well-illustrated concepts of the Philippine financial reporting standards. In addition, this book includes additional notes for PFRs and SMEs. -- Preface

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