000			02158nam a22002777a 4500
003			NUCLARK
005			20241015114957.0
008			241015b ph ||||| |||| 00| 0 eng d
020			_a9786218386013
040			_aNU CLARK _cNU CLARK
050			_aHF 5667 .A88 2023
100			_aAsuncion, Darrel Joe O. _eauthor
245			_aAuditing and assurance : _bconcepts and applications / _cby Darell Joe O. Asuncion, Mark Alyson B. Ngina and Raymund Francis A. Escala
250			_a2023-2024 Edition
260			_aManila, Philippines : _bReal Excellence Publishing, _cc2023
300			_axvii, 876 pages ; _c23 cm.
504			_aIncludes bibliographical references.
505			_aChapter 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
520			_aThis 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
650			_aAUDITING
700			_aNgina, Mark Alyson B. _eauthor
700			_aEscala, Raymund Francis A. _eauthor
942			_2lcc _cBK _n0
999			_c3304 _d3304