TY - BOOK AU - Salosagcol, Jekell G. AU - Tiu, Michael F. AU - Hermosilla, Roel. TI - Auditing theory: a guide in understanding the Philippine standards on auditing SN - 978-621-416-097-6 U1 - FIL 657.45 S175 2021 PY - 2021/// CY - Manila PB - GIC Enterprises & Co. KW - Auditing KW - Accounting N1 - Ch.1. Audit- an overview -- Ch.2. The professional standards -- Ch.3. The auditor's responsibility -- Ch.4. The audit process- accepting an engagement -- Ch.5. Audit planning -- Ch.6. Consideration of internal control -- Ch.7. Auditing in a computerized environment -- Ch.8. Performing substantive tests -- Ch.9. Audit sampling -- Ch.10. Completing the audit -- Ch.11. Audit reports on financial statements -- Ch.12. Assurance and related services -- Ch.13. The code of ethics and Republic Act 9298 ER -