TY - BOOK AU - Rasalan-Racaza, Concepcion AU - Datu-Evangelista, Rosalinda TI - Auditing theory for students & practice guide for auditors / SN - 9789719919766 AV - HF 5667 .R37 2015 PY - 2015/// CY - Recto, Manila PB - GIC Enterprises & Co., Inc. KW - AUDITING N1 - I. Introductory matters -- II. Planning and understanding internal control -- III. Conducting the audit -- IV. Audit conclusions and reporting -- V. Other professional services and responsibilities N2 - The fifth edition of this book maintains the traditional features of the earlier editions: concepts balanced with practical applications, focus notes, and summary of key points ER -