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  <titleInfo>
    <title>Public accountancy profession</title>
    <subTitle>assurance, professional ethics, good governance</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Cabrera, Ma. Elenita Balatbat.</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>c2013</dateIssued>
    <edition>2013-2014 Edition.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xvii, 1191 pages : illustrations ; 22 cm.</extent>
  </physicalDescription>
  <abstract>Contents: Overview of a CPA's professional practice. -- Legal, regulatory and ethical requirements. -- Regulation within the accounting firm. -- Risk-based audit of financial statements: phase I- risk assessment. -- Risk-based audit of financial statements: phase II- risk response. -- Risk-based audit of financial statements: phase III-reporting. -- Auditing in a computer information systems environment. -- Other services and reports. </abstract>
  <note type="statement of responsibility">Ma. Elenita Balatbat Cabrera.</note>
  <note>Includes references.</note>
  <subject>
    <topic>Accountants</topic>
  </subject>
  <subject>
    <topic>Public finance</topic>
    <topic>Accounting</topic>
  </subject>
  <identifier type="isbn">9789719919414</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">161228</recordCreationDate>
  </recordInfo>
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