TY  - BOOK
AU  - Frias, Solita A.
AU  - Fajardo, Consolacion L.
TI  - Textbook in auditing theory : : assurance and related services 
SN  - 9789715741255
AV  - HF 5667  .F91 2008
PY  - 2008///
CY  - Quezon City
PB  - Katha Publishing
KW  - Auditing
KW  - sears
N2  - This 4th edition focuses on the pronouncements (starting June 2006) of the Auditing Standards and Practices Council (ASPC), now AASC (Auditing and Assurance Standards Council), The Republic Act No. 9298 (Philippine Accountancy Act of 2004) signed into law on May 31, 2004), the Code of Ethics of Professional Accountants in the Philippines (effective January 1, 2004) and the Board of Accountancy (BOA) Resolution No. 71 (September 15, 2004) Rules and Regulations Implementing RA 9298
ER  -