Auditing and Assurance Part 1 by Asuncion, Ngina, & Escala 2023–2024 Edition

Auditing and Assurance Part 1 (2023–2024 Edition)

By Darrell Joe O. Asuncion, Mark Alyson B. Ngina, & Raymund Francis A. Escala

ISBN: 9786218386013

Short Intro / Overview

This updated edition of Auditing and Assurance Part 1 provides a comprehensive introduction to the concepts, principles, and standards of auditing in the Philippine context. It focuses on the auditor’s responsibilities, audit planning, risk assessment, internal control evaluation, and gathering audit evidence—preparing students for the rigorous demands of the auditing profession.

Story Highlights / Themes

Fundamental principles and nature of auditing

Auditor’s legal and professional responsibilities

Audit planning, procedures, and risk assessment

Evaluation of internal controls

Techniques in gathering and evaluating audit evidence

Who Is It For

Accountancy students studying auditing fundamentals

CPA board examinees preparing for the auditing subjects

Audit trainees and practitioners seeking foundational knowledge

Educators and academic reviewers in the field of auditing

What’s Inside

Comprehensive coverage of Part 1 topics based on updated standards

Real-life examples and scenarios in the Philippine audit setting

Illustrative problems and case discussions

Clear and systematic presentation for easy learning

Why Choose This Book

Authored by experienced accounting educators and practitioners

Updated to reflect the latest Philippine auditing standards and regulations

Integrates theory, practice, and real-world applications

Final Key Takeaway

Master the essential foundations of auditing with this trusted guide, equipping you for academic success and professional readiness.