000			02430nam a2200229Ia 4500
003			NULRC
005			20250520094801.0
008			250520s9999 xx 000 0 und d
020			_a9789710489701
040			_cNULRC
050			_aHF 5667 .C33 2010
100			_aCabrera, Ma. Elenita Balatbat _eauthor
245		0	_aAssurance principles, professional ethics and good governance / _cMa. Elenita Balatbat Cabrera
250			_a2010 Edition.
260			_aRecto, Manila : _bGIC Enterprises & Co. Inc., _cc2010
300			_axxiii, 1286 pages : _billustrations ; _c23 cm.
365			_bUSD1900
505			_aPreface i -- Fundamentals Of Auditing and Assurance Services 1 -- The Professional Practice of Accounting 89 -- The CPA's Professional Resonsibilities 240 -- The Framework of Financial Statements Audit 436 -- Gathering and Evaluating Audit Evidence -- Study and Evaluation of Internal Control 665 -- Audit Sampling 767 -- Auditing in a Computer Information Systems Environment 868 -- Audit Programs Applications 945 -- Completing the Audit/ Post-Audit Responsibilities 1019 -- Reports on Audited Financial Statements 1074 -- Other Services and Reports 1141 -- Appendix i 1228 -- Appendix ii 1280 -- List of References 1287
520			_aThis course will examine professional ethics from both a philosophical and business perspective. Ethical reasoning, moral character and moral decision making will provide a framework for examining the importance of ethics in an individual's personal life and professional career. The course will examine the decision process one goes through in determining what is right and wrong, and how those decisions affect a person's character. It will also discuss the issue of integrity and how one s reputation for integrity can impact long- term career objectives. Additionally, this course will explore the concept of corporate governance and the direction business entities are taking in establishing a sound governance framework. Information from professional organizations directed at identifying the critical aspects of corporate governance will be examined and evaluated. The final segment of the course will be devoted to an examination of Codes of Professional Conduct issued by professional organizations with emphasis on the American Institute of Certified Public Accountants and the Texas State Board of Public Accountancy.
650			_aETHICS -- AUDITING
942			_2lcc _cBK
999			_c2545 _d2545