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  <titleInfo>
    <title>CPA examination reviewer</title>
    <subTitle>auditing problems</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Roque, Gerardo S.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Manila</placeTerm>
    </place>
    <publisher>GIC Enterprises &amp; Co., Inc.</publisher>
    <dateIssued>c2016</dateIssued>
    <edition>2016-2017 Edition.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>iv, 874 pages : illustrations ; 22 cm.</extent>
  </physicalDescription>
  <abstract>Contents: Audit of cash. -- Audit of receivables. -- Audit of inventories. -- Audit of investments. -- Audit of property, plant and equipment. -- Audit of prepayments and intangible assets. -- Audit of liabilities. -- Audit of shareholders' equity. -- Audit of other income statement items. -- Accounting changes (policies &amp; estimates) and correction of errors. -- Statement of cash flows. -- Practice examinations. </abstract>
  <note type="statement of responsibility">Gerardo S. Roque.</note>
  <subject>
    <topic>Auditing</topic>
  </subject>
  <subject>
    <topic>Auditing</topic>
    <topic>Examinations</topic>
  </subject>
  <identifier type="isbn">9786214160099</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">161227</recordCreationDate>
  </recordInfo>
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