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Auditing Theory - Tos

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0% found this document useful (0 votes)
25 views

Auditing Theory - Tos

Uploaded by

Germa Cosep
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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AUDITING THEORY

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

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