Principles of auditing and assurance services /
Ma. Elenita Balatbat Cabrera, Gilbert Anthony B. Cabrera and Bernadette Ann B. Cabrera
- 2023 Edition
- Manila, Philippines : GIC Enterprises & Co., Inc., c2023
- xviii, 822 pages ; 23 cm.
Includes bibliographical references.
Unit I Introduction to assurance and auditing services -- Unit II Fundamentals of assurance and financial statement audit -- Unit III Risk-based audit of financial statements -- Unit IV Risk response -- Unit V Reporting -- Unit VI Auditing in an information technology (IT) system environment -- Unit VII Other services and reports -- Unit comprehensive quizzers -- List of references
This book is intended for use in an undergraduate auditing course and is designed to make the students familiar with a risk-based managerial environment in which audits are conducted and the process, methods, and standards auditors follow in conducting the audits.
A rich assortments of skill-building assignments are provided to help the readers strengthen their analytical and communication skills necessary for successful careers as professional accountants. The end-of-chapter questions and problems provide a convenient means of determining whether readers have grasped the major concepts and details contained in that chapter.