Auditing and assurance : concepts and applications / Ma. Elenita Balatbat Cabrera, Gilbert Anthony B. Cabrera, Bernadette Ann B. Cabrera.

Includes bibliographical references.

UNIT I OVERVIEW OF THE CORE CONCEPTS OF FINANCIAL STATEMENTS AUDIT -- Chapter 1 Core Concepts of a Risk-Based Approach to Conducting a Quality Audit 1 -- UNIT II APPLICATION OF THE RISK-BASED AUDIT PROCESS PHASE I - RISK ASSESSMENT -- Chapter 2 Preliminary Engagement Activities 23 -- Chapter 3 Planning the Audit and Development of Overall Audit Strategy 38 -- Chapter 4 Performance of Risk Assessment Procedures 79 -- UNIT III APPLICATION OF THE RISK-BASED AUDIT PROCESS PHASE II - RISK RESPONSE: TESTS OF CONTROLS AND SUBSTANTIVE TESTS OF TRANSACTIONS -- Chapter 5 Designing Overall Responses and Further Audit Procedures 105 -- Chapter 6 Audit of the Revenue and Collection Cycle 145 -- Chapter 7 Audit of the Expenditure(or acquisition and payment) cycle 197 -- Chapter 8 Audit of the Expenditure Cycle, Continued.... 237 -- Chapter 9 Audit of the Investing Cycle 275 -- Chapter 10 Audit of the Financing Cycle 301 -- UNIT IV APPLICATION OF THE RISK-BASED AUDIT PROCESS PHASE II - RISK RESPONSE: SUBSTANTIVE TESTS OF DETAILS OF BALANCES -- Chapter 11 Audit of Cash Balances 321 -- Chapter 11 Audit of Cash Balances 321 -- Chapter 12 Audit of Trade Receivables, Allowance for Doubtful Accounts and Sales 355 -- Chapter 13 Audit of Inventories, Cost of Sales and Trade Payables 385 -- Chapter 14 Audit of Investments 431 -- Chapter 15 Audit of Property, Plant and Equipment, and the Related Depreciation and Depletion 455 -- Chapter 16 Audit of Intangible Assets 493 -- Chapter 17 Audit of Prepaid Expenses, Deffered Charges and other Current Liabilities 517 -- Chapter 18 Audit of Long-Term Liabilities 537 -- Chapter 19 Audit of Owners' Equity Accounts 561 -- Chapter 20 Audit of other Accounts in the Statement of Profit or Loss and Comprehensive Income 593 -- UNIT V APPLICATION OF THE RISK-BASED AUDIT PROCESS PHASE III-REPORTING -- Chapter 21 Evaluation of Audit Evidence and Completion 617 -- Chapter 22 Forming an Opinion and Reporting on Financial Statements 649 -- Chapter 23 Modifications to the Opinion in the Independent Auditor's Report 673 -- Chapter 24 Preparation of Financial Statements 703 -- List of References 801.