TY - BOOK AU - Cabrera,MaElenita Balatbat AU - Cabrera,Gilbert Anthony Balatbat TI - Auditing theory: public accountancy profession, code of ethics for professional accountants (effective April 6, 2016); assurance and non assurance services: concepts, principles and rules SN - 9786214160211 U1 - 657.45 23 PY - 2017///] CY - Manila PB - GIC Enterprises & Co., Inc., KW - Auditing KW - Accounting KW - Financial statements KW - Accountants KW - Professional ethics N1 - 600-699; 650 ER -