TY  - BOOK
AU  - Salosagcol, Jekell G.
AU  - Tiu, Michael F.
AU  - Hermosilla, Roel E.
TI  - Auditing theory : : a guide in understanding Philippine Standards on auditing / 
SN  - 9789719919636
AV  - HF 5667 .S35 2014 
PY  - 2014///
CY  - Espana, Manila
PB  - GIC Enterprises & Co., Inc.
KW  - AUDITING
N1  - 1. Audit-An overview -- 2. The professional standards -- 3. The auditors responsibility -- 4. The audit process-accepting an engagement --5. Audit planning -- 6. Consideration of internal control -- 7. Auditing in a computerized environment -- 8. Performing substantive tests -- 9. Audit sampling -- 10. Completing the audit -- 11. Audit reports on financial statements -- 12. Assurance and related services -- 13. The code of ethics and republic act 9298
ER  -