CPA examination reviewer : auditing theory /
Gerardo S. Roque
- 2015-2016 edition
- Recto, Manila : GIC Enterprises & Co., Inc., c2014.
- 947 pages ; 22 cm.
Includes bibliographical references.
1. An introduction to assurance, auditing, and related services -- 2. The accountancy profession -- 3. The CPAs professional responsibilities -- 4. The financial statements audit -- 5. Risk assessments and internal internal control -- 6. Auditing in a computer information systems -- 7. Audit objectives, procedures, evidence and documentation -- 8. Audit sampling -- 9. Completing the audit and post audit responsibilities -- 10. The auditors report on financial statements -- 11. Other reporting responsibilities -- 12. Practice examinations.
This reviewer is a compilation of multiple choice questions that are based on current pronouncements of the auditing and assurance standards council (AASC)