Auditing Theory - Tos
Auditing Theory - Tos
TOPICS # OF ITEMS
Fundamentals of Assurance Services 1
Audits of Historical Financial Information 2
The Professional Practice of Accounting 2
Setting Up and Maintaining an Accounting Practice 2
Quality Controls 2
The Code of Ethics for CPAs in the Philippines 1
Pre-Engagement Activities 2
Audit Planning 4
Study and Evaluation of Internal Control 1
Substantive Testing and Documentation 2
Basic Audit Sampling Concepts 1
Completing the Audit 2
The Auditor’s Report 2
Special Considerations and Audits of Summary Financial Statements 1
TOTAL 25
TABLE OF SPECIFICATIONS